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There are simple ways for the Detroit Lions to create extra funds in their pursuit of re-signing defensive tackle Ndamukong Suh.

(Melanie Maxwell | MLive.com)

The Detroit Lions currently have $125 million committed to the 2015 salary cap. Early estimates have that figure checking in around $140 million, while Lions general manager Martin Mayhew recently said he anticipates the ceiling to be raised $10 million from the $133 million spending limit from this past season.

Here's a simple breakdown of the Lions' 2015 cap commitments.

*** Detroit has $112.1 million allotted to player salaries. Even though the team currently has 53 players under contract, only the top 51 count toward the cap during the offseason. Each new signing will drop the lowest salary off the tally.

*** The Lions have a little more than $13.8 million assigned to dead money, with nearly all of it coming from defensive tackle Ndamukong Suh ($9.7 million) and cornerback Chris Houston ($3.9 million). There's nothing that can be done about those figures, even if Suh signs a long-term extension with the club.

*** Unused cap space carries over to the next season and the Lions are bringing $939,000 from 2014.

*** It should be noted, we did not factor in Suh's $3.5 million base salary for 2015. It is a given that he will void his player option shortly after the Super Bowl as he heads into free agency.

Depending on the various estimates, that gives the Lions between $15-18 million to spend this offseason. The official cap figure will be announced in early March.

Obviously, Suh is the top priority for the Lions. Mayhew has already acknowledged the team will consider using the franchise or transition tag, but to do so, they would need to clear up to $10 million more in space.

As colleague Kyle Meinke noted last week, the team could create just over $8 million space by releasing veterans Stephen Tulloch ($3.2 million), Jason Jones ($3.15 million) and Reggie Bush ($1.73 million). But none of those moves should be considered givens.

The other way the team can create funds is by restructuring the contracts of quarterback Matthew Stafford and wide receiver Calvin Johnson.

Restructuring, in this instance, would involve the reduction of a player's base salary and giving them the difference up front as a bonus. For cap purposes, that bonus would be spread over the remainder of their contract, up to five years.

Johnson's base salary is $12.5 million with a $20.56 million cap hit for 2015. Stafford's has a $9.5 million base and $17.72 million cap hit.

The veteran's minimum salary for both Johnson and Stafford will be $870,000 in 2015. That means the Lions could convert up to $11.6 million of Johnson's base salary and $8.6 million of Stafford's base into bonus money.

Because Johnson is under contract longer (five years compared to three), the Lions could free up a maximum of $9.3 million in cap space by restructuring his deal. Doing the same with Stafford creates approximately $5.75 million.

The obvious downside with restructuring is that it increases future cap hits. Using the Johnson example, it would increase his cap hit $2.63 million the next five years, adding to an already astronomical $24 million cap hit in 2016. It would increase Stafford's cap hits by $2.67 million in 2016 and 2017.

But that's the cost of doing business in the NFL. If the Lions want to retain Suh, or have the funds to pursue contributors on the open market such as the recent acquisitions of Golden Tate and Glover Quin, all options must be on the table.

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