Dallas Cowboys running back Ezekiel Elliott still hasn't agreed to a contract extension and it's not the money that's the hold-up, it's the structure of the contract.

Per Mike Florio of Pro Football Talk, Charles Robinson of Yahoo! Sports appeared on PFT Live on Monday Morning to give the latest on the negotiations. According to Robinson, the Cowboys were hoping to get a deal done Sunday so he would have a full week to practice. That didn't happen because Elliott hasn't gotten an offer he is happy with.

Beating Todd Gurley's average per year of $14.375 million doesn't seem to be the problem, but matching the structure of the guarantee could be.

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Gurley’s deal had full guarantees at signing to cover the first two years. After the first season, and within eight months after signing, the third year became fully guaranteed. After the second season, part of the fourth year becomes fully guaranteed. Also, much of the guarantees paid to Gurley have no offset language.

Elliott will have an easier time getting a higher APY in new money than he will getting the same structure, especially in light of the condition of Gurley’s knee only one year removed from signing the new contract. The Rams definitely would not do that deal all over again; the Cowboys want to avoid the same situation.

On one hand, it's at least promising that money is not the issue and that the Cowboys are willing to pay Elliott what he's worth as one of the best running backs in the league. At some point, they should come to some sort of agreement with the structure.

The reports are the sides are still close, but at this point, it will probably have to be the Cowboys who give in to get a deal done because Elliott has made it clear that he isn't afraid to miss football games.