On Saturday morning, ESPN’s Field Yates reported additional details regarding the adjustments made to Tom Brady’s contract.

The move answers many questions brought about by the release of the details of Brady’s new $5 million incentive supplement on Friday afternoon.

With the “likely to be earned” classification of the new incentives, the Patriots would have seen their current cap space number drop to around $2.4 million — far short of being able to begin covering in-season expenditures. By converting $10 million of his 2018 salary to signing bonus, Brady’s 2018 cap figure now remains at $22 million, while his 2019 cap figure is increased to $27 million — the fifth highest among quarterbacks for next season.

However, the adjustments made to the 19-year veteran quarterback’s deal are beneficial for both sides. Brady receives $10 million up front, and he is given the ability to earn $5 million in additional 2018 cash in a team-friendly manner.

For the Patriots, they see no change to their current cap space figure by offsetting the incentive charge with the salary conversion. Additionally, should he not earn his incentives this season, the impact of Brady’s increased 2019 cap figure will be minimized by a credit of their adjusted team cap. And if Brady does earn some or all of his 2018 incentive cash — whether by another excellent individual season, a Super Bowl victory, or a combination of both — it will be cap resources well spent.

While very common around the NFL, the Patriots rarely utilize the salary-to-signing bonus feature afforded to them by the CBA, as the increases in future cap hits decreases roster flexibility. The last time the Patriots converted a portion of a player’s salary into signing bonus was in 2016 with safety Devin McCourty.

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