The Atlanta Falcons made the contract of tight end Tony Gonzalez as salary-cap friendly as possible with a little creative accounting.

Although Gonzalez will make $7 million this season, his salary-cap figure will be only $5.25 million. That’s because the Falcons structured the deal with what is known as “OATSB’’ (other amount treated as signing bonus).

Gonzalez will receive $3.5 million in base salary and another $3.5 million that will treated as OATSB. That portion becomes prorated with $1.75 million counting toward this year’s cap and another $1.75 million counting toward the 2014 cap.