And it could stay that way.
"Theoretically we could [leave it that high]," executive vice president Stephen Jones said. "Or some form of that."
According to ESPN Stats & Information, the highest salary-cap figure in the NFL since 2000 has been the $24,752,941 the Washington Redskins heaped on defensive tackle Albert Haynesworth in 2010. New Orleans Saints quarterback Drew Brees ($26.4 million) and New England Patriots cornerback Darrelle Revis ($25 million) are also scheduled to eclipse Haynesworth's mark against the 2015 cap.
Once the NFL finalizes its cap, the Cowboys can determine whether they need to restructure Romo's contract at all. They can gain as much as $12.8 million in room with a full restructure but that would raise Romo's cap figures from 2016-19. They could take smaller bites at the deal throughout the offseason when or if they need to gain cap space.
"I don't know that it's break glass in case of emergency," Jones said. "It's just how we want to structure things and who do we want to push [money] out on, if anybody, and do we want to push out. Those will be decisions we have to come to grips with."
Romo turns 35 in April. Teams generally don't want to restructure contracts for older players because it leads to more dead money down the road.
Tyron Smith is just 24. The Cowboys can gain about $8.2 million in cap space by re-working his contract.
"We know what our options are," Jones said.