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Report: Broncos and Peyton Manning working on restructuring

Broncos Chargers Football

Denver Broncos quarterback Peyton Manning looks to the sidelines during the second half of an NFL football game against the San Diego Chargers Sunday, Dec. 14, 2014, in San Diego. (AP Photo/Lenny Ignelzi)

AP

We’ve known the Broncos want Peyton Manning back. And we know Manning wants to play some more.

Now, they’re working on the numbers to make that happen.

According to Mike Klis of the Denver Post, the Broncos and Manning are working on revising his contract, to move around some of the $19 million he’s scheduled to make this year.

With the two sides agreeing on the basics, the structure of the deal will be the key — the how and when Manning gets his money, while maximizing the Broncos’ cap room.

He also has to pass the team’s physical by next Thursday, but he said before the Super Bowl he didn’t think passing it would be an issue.

Creating cap space is key for the Broncos, especially considering the cost of using the franchise tag on wide receiver Demaryius Thomas (around $13 million).

There is some degree of deadline pressure, as Manning’s $19 million becomes guaranteed on March 9. So between now and then, the work to figure out how to do the accounting tricks will help shape the Broncos’ offseason plan.