The 2012 season is not over yet, but the Bucs are already looking ahead to 2013.

First order of business - restructure the contracts of two of the three big free agent pickups in the spring.

Tampa Bay has freed up $18 million in cap space for next season after restructuring Vincent Jackson and Carl Nicks’ contracts to absorb more of a cap hit for this year by giving both players roster bonuses for 2012 to replace guaranteed money for 2013.According to Pat Yasinskas of ESPN:

“Jackson got a $12.16 million roster bonus to push his cap figure for this year to $15.43 million. But his new base salary for 2013 will be $840,000 and his cap figure will drop to $3.472 million. Jackson had been scheduled to count $13 million toward the 2013 cap. The roster bonus will be pro-rated over the remainder of Jackson’s contract.

The Bucs followed a similar path with Nicks, giving him an $11.785 million roster bonus now and pushing his cap figure to $15.436 million for this year. But Nicks’ base salary for 2013 had been scheduled for $12.5 million and it now drops to just $715,000. Nicks’ cap figure for 2013 had been scheduled for $12.5 million, but it now drops to $3.072 million.”

As it stands following the restructuring, the Buccaneers will have $98 million committed toward a $120 million cap for next year and can increase their space by carrying over remaining 2012 cap space to 2013. The Bucs are about $8.5 million under this year’s salary cap even with the accelerations on Jackson and Nicks.

ESPN's Pat Yasinskas talked to 620 WDAE's Tom Krasniqi about the report on Friday.