http://profootballtalk.nbcsports.com/2013/04/05/the-full-details-on-the-romo-deal/related/

Excerpt: "It took a little while, but the complete and official numbers are in on the contract signed by Cowboys quarterback Tony Romo.

Per a source with knowledge of the deal, Romo received a $25 million signing bonus. But that payment includes $10 million of the $11.5 million he already was due to earn in 2013, which pushes his base salary down to $1.5 million.
In addition to the total cash payment of $26.5 million in 2013, Romo will receive $13.5 million in fully guaranteed money in 2014.

That’s a two-year haul of $40 million." Read more...