On Monday, we reported that the Detroit Lions were still focused on extending the contract of Matthew Stafford in an effort to lower the quarterback's $20.8 million cap number in 2013.

In the same discussion, general manager Martin Mayhew acknowledged that the team isn't working on a similar extension for Ndamukong Suh, even though the Pro Bowl defensive tackle is scheduled to count for $18.2 million against the cap next season.

The news that the Lions aren't looking to extend Suh at this time had many MLive readers calling for the team to trade him.

It's not an original idea. Detroit Free Press columnist Drew Sharp proposed as much last season, shortly after Suh was accused of intentionally kicking Houston Texans quarterback Matt Shaub in the groin.

On the surface, the suggestion makes sense. The Lions could unload one of their highest-paid players, get some cap relief, and maybe pick up some draft picks in the process. But when you understand how the NFL's salary cap works, and know the money already guaranteed to Suh, you'll understand why a trade is unrealistic.

First, a few quick salary cap lessons.

When a player signs a long-term contract, it's more than just number of years and annual salary. There's also guaranteed money, part of which is a signing bonus. Suh's original deal was five years (there's a sixth voidable year) for $60 million, with $40 million guaranteed.

Suh's signing bonus was just under $10 million. That money is paid to the player immediately, but it is not counted against the cap that way. Instead, it is divided evenly over the length of the contract.

Lesson two is contract restructuring. At any point, a player can agree to lower his base salary, down to the veteran's minimum. The difference is paid to the player immediately. This money is applied to salary cap the same as a signing bonus, where it is divided evenly over the remaining years of the contract.

For example, in 2012, Suh lowered his base salary nearly $10 million dollars to $540,000, the veteran's minimum for a player with two accrued seasons. He was paid the $9.71 million immediately, while the cap hit was spread out over the next four years.

Suh has restructured his contract multiple times, so for each of the next three seasons, his prorated bonus money counts approximately $6 million against the Lions' cap.

This is why a trade is not an option.

Suh had already been paid this money, and it will count against the Lions' salary cap no matter whether he's on the roster or not.

Here's the kicker: If a player is traded before June 1, all bonus money is accelerated and counted against the cap that season. So if the Lions were to trade Suh, the cap number would actually be bigger this season than if they retained him.

If the Lions were to trade Suh after June 1, the total cap hit would remain the same, but they have the option of spreading it over two seasons. Of course, that date is long past the time Detroit would be worried about clearing space for the upcoming season.

Next offseason, this discussion will be slightly more meaningful. If the Lions are unable to reach a long-term extension with Suh, 2015 would be a walk year for the defensive tackle. Assuming Detroit could find a taker on the trade market, a challenge considering Suh's $11.5 million base salary for 2014, the team could clear at least a few million in cap space.

But that's a discussion that can be delayed for a year. At this point, trading Suh makes zero financial sense.

Note: I understand some of these figures can be confusing. If you have any follow-up questions or want clarification on any point, please ask in the comments and I'll answer as many as I can throughout the day.

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