Report: Jared Goff's $25.65M Base Salary Converted by Lions to Create Cap Space

The Detroit Lions have reportedly made an adjustment to Jared Goff's contract in order to clear cap space for the 2021 season.
Per ESPN's Field Yates, the Lions converted $20 million of Goff's base salary this season into a signing bonus that clears $15 million in cap space for 2021:
Per Spotrac, Goff will only count $10.325 million against the 2021 cap.
The Lions are in a really good cap situation after converting Goff's salary into a signing bonus.
They currently have $26.1 million available this offseason but are only committed to $158.55 million in salaries next year and $121.96 million in 2023.
Detroit appears to be entering the first stage of a rebuilding process under new head coach Dan Campbell and general manager Brad Holmes. Matthew Stafford was traded to the Los Angeles Rams in a package for Goff and three draft picks, including first-rounders in 2022 and 2023.
Goff will be the Lions starting quarterback in 2021. He is coming off a disappointing season in Los Angeles, despite helping the team reach the NFC Divisional Round of the playoffs. The 26-year-old threw for 3,952 yards, 20 touchdowns and 13 interceptions in 15 starts last year.
The Lions are coming off three consecutive last-place finishes in the NFC North under former head coach Matt Patricia. They went 5-11 in 2020 and haven't won more than six games in a season since 2017.