The Dallas Cowboys will be less than $1 million over the salary cap after restructuring quarterback Tony Romo's contract to create $10 million in cap space.

According to a source, the team will convert $12.5 million of Romo's $13.5 million base salary into a signing bonus, dropping his cap figure from $21.773 million to $11.773 million.

Romo signed a six-year extension last year worth $108 million that included $55 million in guaranteed money. The Cowboys designed the contract to be restructured in the second year of the deal to create cap room.

He is rehabbing from December back surgery, but the Cowboys anticipate Romo will be able to take part in the full offseason program that begins April 21.

In addition, the Cowboys will finalize the restructured contracts of linebacker Sean Lee and Orlando Scandrick on Tuesday, moves that created $6.8 million in cap space, according to sources. The Cowboys signed Scandrick to a two-year extension late last season that guaranteed him $9 million. Lee signed a six-year extension worth as much as $51 million last summer.

The three restructured deals create $16.8 million in space, leaving the team less than $1 million from being under their $134.55 million cap. The Cowboys carried over $1.55 million in cap space from 2013.