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Monday, January 13, 2014

2013/14 Luxury Tax Payers, as it stands at 11.52am GMT on 13th January 2014

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Determining a team's luxury tax number is not quite as simple as looking at their payroll and comparing it to the luxury tax threshold. This is about 98% of the job, of course, but there are a couple of other tweaks. For salary minutia fans like myself, who express our love for number crunching through this and games at 888poker.com, these tweaks are important. The following list of adjustments is quoted from Larry Coon's CBA FAQ, a page from which my entire career is sourced.

1) Cap holds and exceptions are ignored.

2) Any "unlikely bonuses" that were actually earned are added to the team salary.

3) Any "likely bonuses" that were not earned are subtracted from the team salary.

4) Any trade bonuses for players received in trade after the last regular season game are added to the team salary.

5) Any amounts from settlements of grievances are added to the team salary.

6) Players who signed as free agents (i.e., not draft picks) and make less than the two-year minimum salary are taxed at the minimum salary for a two-year veteran and not their actual salary.

For minimum salary players whose salary is partially paid by the league only the amount paid by the team (the two-year minimum salary) is taxed.

The salaries of players waived via the Amnesty provision are exempt from the luxury tax.

A team's luxury tax number is taken from the last day of the regular season, then adjusted for the above criteria. We of course aren't at the last day of the regular season yet, hence the title of this post, so points 2, 3 and 4 can be ignored for now. (Bonuses are adjusted with hindsight. For now, we can only work with what we know.) Point number 1 means removing the cap holds and unused exceptions that are charged to a team's cap - these are relevant in the calculation of a team's salary cap room, but not to its luxury tax situation. And point number 5 does not, I believe, apply to anybody currently.

This leaves point number 6, the bolded one, as the most relevant. Essentially, rookies and sophomores signed to the minimum salary, who weren't signed as draft picks but as free agents, are charged the third year player's minimum salary instead. The wording here is important - it matters not whether the player is with the team that drafted him or not, only what he signed as. For example, Robert Sacre was drafted by the Lakers, signed a one year minimum salary contract with them, then re-signed to a three year minimum salary contract, but even though he is now earning the $788,872 minimum salary with the team that drafted him, he nevertheless re-signed as a free agent, and thus counts for tax purposes as the third year minimum of $884,293. Additionally, Quincy Acy was drafted by Toronto, signed to a three year contract which paid the minimum in years two and three, and was recently traded to Sacramento. Yet even though he is now not with the team that drafted him, he signed as a draft pick, and thus counts only as the second year minimum against the Kings's tax number.

This applies also to players on prorated contracts. Therefore, despite being waived sufficiently early so as to not have his minimum salary prorate beyond the $100,000 he was already guaranteed (by clearing waivers on the 34th day of the season, Harris earned 34/170ths of his $490,180 rookie minimum contract, equal to $98,036), Elias Harris will nevertheless count against the Lakers's tax number as $176,859 (equal to 34/170ths of the third year minimum of $884,293). Also note that it applies to any contract paying below the two year veteran's minimum salary, so Dwight Buycks's $700,000 salary is not his $884,293 tax number.

With these things in mind, and with asterisks used to highlight players to whom point 6 applies, here is an examination of luxury tax situations league wide as things stand.



    Atlanta Hawks


Committed salary for 2013/14: $56,851,695 (view full forecast)
Proximity to luxury tax: $14,873,122 under


Al Horford - $12,000,000
Paul Millsap - $9,500,000
Jeff Teague - $8,000,000
Kyle Korver - $6,760,563
Lou Williams - $5,225,000
Elton Brand - $4,000,000
DeMarre Carroll - $2,557,545
Gustavo Ayon - $1,500,000
Dennis Schroeder - $1,348,200
John Jenkins - $1,258,800
Jared Cunningham - $1,208,400
Pero Antic - $1,200,000
Shelvin Mack - $884,293
Mike Scott - $788,872
Cartier Martin - $441,188
Jeremy Tyler - $100,000
James Nunnally* - $52,017
Adonis Thomas - $50,000




    Boston Celtics


Committed salary for 2013/14: $69,639,268 (view full forecast)
Proximity to luxury tax: $1,714,619 under


Kris Humphries - $12,000,000
Rajon Rondo - $11,954,545
Gerald Wallace - $10,105,855
Jeff Green - $8,700,000
Brandon Bass - $6,450,000
Keith Bogans - $5,058,198
Jerryd Bayless - $3,135,000
Avery Bradley - $2,511,432
Jordan Crawford - $2,162,419
Victor Faverani - $2,000,800
Kelly Olynyk - $1,986,360
Jared Sullinger - $1,365,720
MarShon Brooks - $1,210,080
Phil Pressey* - $884,293
Ryan Gomes - $509,479




    Brooklyn Nets


Committed salary for 2013/14: $102,211,009 (view full forecast)
Proximity to luxury tax: $30,463,009 over


Joe Johnson - $21,466,718
Deron Williams - $18,466,130
Paul Pierce - $15,333,334
Brook Lopez - $14,693,906
Kevin Garnett - $12,433,735
Jason Terry - $5,625,313
Mirza Teletovic - $3,229,050
Andrei Kirilenko - $3,183,000
Reggie Evans - $1,695,635
Andray Blatche - $1,375,604
Mason Plumlee - $1,298,640
Alan Anderson - $947,907
Shaun Livingston - $884,293
Tornike Shengelia - $788,872
Tyshawn Taylor - $788,872




    Charlotte Bobcats


Committed salary for 2013/14: $60,953,973 (view full forecast)
Proximity to luxury tax: $10,687,385 under



Al Jefferson - $13,500,000
Ben Gordon - $13,200,000
Gerald Henderson - $6,000,000
Ramon Sessions - $5,000,000
Michael Kidd-Gilchrist - $4,809,840
Cody Zeller - $3,857,040
Bismack Biyombo - $3,049,920
Josh McRoberts - $2,652,000
Kemba Walker - $2,568,360
Brendan Haywood - $2,050,000
Jeff Adrien - $916,099
Jannero Pargo - $884,293
Anthony Tolliver - $884,293
Jeffrey Taylor - $788,872
Chris Douglas-Roberts - $660,619
James Southerland* - $239,279




    Chicago Bulls


Committed salary for 2013/14: $71,251,219 (view full forecast)
Proximity to luxury tax: $496,781 under


Derrick Rose - $17,632,688
Carlos Boozer - $15,300,000
Joakim Noah - $11,100,000
Taj Gibson - $7,550,000
Andrew Bynum - $6,000,000
Kirk Hinrich - $4,059,000
Mike Dunleavy Jr - $3,183,000
Tony Snell - $1,409,040
Jimmy Butler - $1,112,880
Marquis Teague - $1,074,720
Nazr Mohammed - $884,293
D.J. Augustin - $650,215
Erik Murphy - $490,180
Mike James - $419,852
Richard Hamilton - $333,334
Carter Martin - $52,017




    Cleveland Cavaliers


Committed salary for 2013/14: $63,114,456 (view full forecast)
Proximity to luxury tax: $8,144,010 under


Luol Deng - $14,275,000
Anderson Varejao - $9,036,364
Jarrett Jack - $6,300,000
Kyrie Irving - $5,607,240
Anthony Bennett - $5,324,280
Earl Clark - $4,250,000
Tristan Thompson - $4,062,000
Dion Waiters - $3,894,240
Alonzo Gee - $3,250,000
C.J. Miles - $2,225,000
Tyler Zeller - $1,633,440
Sergey Karasev - $1,467,840
Henry Sims* - $884,293
Matthew Dellavedova* - $884,293
Carrick Felix - $510,000




    Dallas Mavericks


Committed salary for 2013/14: $67,279,965 (view full forecast)
Proximity to luxury tax: $3,978,501 under


Dirk Nowitzki - $22,721,381
Shawn Marion - $9,316,796
Monta Ellis - $8,000,000
Jose Calderon - $6,791,570
Brandan Wright- $5,000,000
Samuel Dalembert - $3,700,748
Vince Carter - $3,180,000
Wayne Ellington - $2,652,000
Shane Larkin - $1,536,960
DeJuan Blair - $884,293
Devin Harris - $884,293
Bernard James* - $884,293
Gal Mekel* - $884,293
Jae Crowder - $788,872
Ricky Ledo - $544,000




    Denver Nuggets


Committed salary for 2013/14: $67,324,401 (view full forecast)
Proximity to luxury tax: $4,423,599 under


Ty Lawson - $10,786,517
JaVale McGee - $10,750,000
Danilo Gallinari - $10,146,925
Wilson Chandler - $6,344,164
J.J. Hickson - $5,150,000
Andre Miller - $5,000,000
Timofey Mozgov - $4,400,000
Darrell Arthur - $3,231,683
Randy Foye - $3,000,000
Nate Robinson - $2,016,000
Anthony Randolph - $1,750,000
Evan Fournier - $1,422,720
Kenneth Faried - $1,367,640
Jordan Hamilton - $1,169,880
Quincy Miller - $788,872




    Detroit Pistons


Committed salary for 2013/14: $61,897,253 (view full forecast)
Proximity to luxury tax: $9,850,747 under


Josh Smith - $13,500,000
Charlie Villanueva - $8,580,000
Rodney Stuckey - $8,500,000
Brandon Jennings - $7,655,503
Jonas Jerebko - $4,500,000
Greg Monroe - $4,086,454
Will Bynum - $2,790,343
Kentavious Caldwell-Pope - $2,653,080
Chauncey Billups - $2,500,000
Andre Drummond - $2,462,400
Luigi Datome - $1,750,000
Kyle Singler - $1,045,000
Josh Harrellson - $884,293
Tony Mitchell - $500,000
Peyton Siva - $490,180




    Golden State Warriors


Committed salary for 2013/14: $67,544,935 (view full forecast)
Proximity to luxury tax: $4,061,278 under


Andrew Bogut - $14,000,000
David Lee - $13,878,000
Andre Iguodala - $12,868,632
Stephen Curry - $9,887,642
Marreese Speights - $3,500,000
Harrison Barnes - $2,923,920
Klay Thompson - $2,317,920
Jermaine O’Neal - $2,000,000
Toney Douglas - $1,600,000
Festus Ezeli - $1,066,920
Nemanja Nedovic - $1,056,720
Kent Bazemore* - $884,293
Draymond Green - $875,500
Ognjen Kuzmic - $490,180
Hilton Armstrong - $132,961
Dewayne Dedmon* - $104,034
Seth Curry - $75,000
Dewayne Dedmon - $25,000




    Houston Rockets


Committed salary for 2013/14: $63,381,523 (view full forecast)
Proximity to luxury tax: $7,876,943 under


Dwight Howard - $20,513,178
James Harden - $13,701,250
Omer Asik - $8,374,646
Jeremy Lin - $8,374,646
Terrence Jones - $1,551,840
Donatas Motiejunas - $1,422,720
Francisco Garcia - $1,265,977
Ronnie Brewer - $1,186,459
Omri Casspi - $947,907
Chandler Parsons - $926,500
Aaron Brooks - $884,293
Marcus Camby - $884,293
Greg Smith - $884,293
Robert Covington* - $884,293
Patrick Beverley* - $884,293
Isaiah Canaan - $570,515
Reggie Williams - $473,954
Tyler Honeycutt - $100,000
B.J. Young - $40,000




    Indiana Pacers


Committed salary for 2013/14: $69,921,277 (view full forecast)
Proximity to luxury tax: $1,826,723 under


Roy Hibbert - $14,283,844
Danny Granger - $14,021,788
David West - $12,000,000
George Hill - $8,000,000
Luis Scola - $4,508,504
Ian Mahinmi - $4,000,000
Paul George - $3,282,003
Chris Copeland - $3,000,000
C.J. Watson - $2,016,000
Solomon Hill - $1,246,680
Lance Stephenson - $1,005,000
Rasual Butler - $884,293
Donald Sloan - $884,293
Orlando Johnson - $788,872




    L.A. Clippers


Committed salary for 2013/14: $73,219,576 (view full forecast)
Proximity to luxury tax: $1,517,041 over


Chris Paul - $18,668,431
Blake Griffin - $16,441,500
DeAndre Jordan - $10,986,550
J.J. Redick - $6,500,000
Jamal Crawford - $5,225,000
Jared Dudley - $4,250,000
Matt Barnes - $3,250,000
Darren Collison - $1,900,000
Willie Green - $1,399,507
Reggie Bullock - $1,149,000
Byron Mullens - $947 ,907
Ryan Hollins - $884,293
Antawn Jamison - $884,293
Maalik Wayns* - $369,322
Stephen Jackson - $255,204
Darius Morris - $52,017
Maalik Wayns* - $52,017
Brandon Davies - $50,000




    L.A. Lakers


Committed salary for 2013/14: $78,934,932 (view full forecast)
Proximity to luxury tax: $7,425,445 over


Kobe Bryant - $30,453,805
Pau Gasol - $19,285,850
Steve Nash - $9,300,500
Steve Blake - $4,000,000
Jordan Hill - $3,500,000
Chris Kaman - $3,183,000
Jodie Meeks - $1,550,000
Chris Duhon - $1,500,000
Nick Young - $1,106,942
Jordan Farmar - $884,293
Xavier Henry - $884,293
Wesley Johnson - $884,293
Robert Sacre* - $884,293
Kendall Marshall* - $613,803
Ryan Kelly - $490,180
Shawne Williams - $475,334
Elias Harris* - $176,859




    Memphis Grizzlies


Committed salary for 2013/14: $70,957,948 (view full forecast)
Proximity to luxury tax: $755,278 under


Zach Randolph - $18,238,333
Marc Gasol - $14,860,523
Mike Conley - $8,600,001
Tayshaun Prince - $7,235,955
Courtney Lee - $5,225,000
Tony Allen - $4,494,383
Ed Davis - $3,153,860
Kosta Koufos - $3,000,000
Quincy Pondexter - $2,225,479
Jon Leuer - $900,000
Mike Miller - $884,293
James Johnson - $634,610
Jamaal Franklin - $535,000
Nick Calathes - $490,180
Fab Melo - $437,080
Seth Curry* - $78,025




    Miami Heat


Committed salary for 2013/14: $83,528,143 (view full forecast)
Proximity to luxury tax: $11,780,143 over


Chris Bosh - $19,067,500
LeBron James - $19,067,500
Dwyane Wade - $18,673,000
Udonis Haslem - $4,340,000
Mario Chalmers - $4,000,000
Joel Anthony - $3,800,000
Shane Battier - $3,270,000
Ray Allen - $3,229,050
James Jones - $1,500,000
Chris Andersen - $1,399,507
Rashard Lewis - $1,399,507
Norris Cole - $1,129,200
Michael Beasley - $884,293
Roger Mason - $884,293
Greg Oden - $884,293




    Milwaukee Bucks


Committed salary for 2013/14: $56,823,668 (view full forecast)
Proximity to luxury tax: $14,924,332 under


Caron Butler - $8,000,000
O.J. Mayo - $8,000,000
Ersan Ilyasova - $7,900,000
Zaza Pachulia - $5,200,000
Ekpe Udoh - $4,469,548
Luke Ridnour - $4,420,000
Carlos Delfino - $3,250,000
Gary Neal - $3,250,000
Larry Sanders - $3,053,368
Brandon Knight - $2,793,960
John Henson - $1,905,360
Giannis Antetokounmpo - $1,792,560
Miroslav Raduljica - $1,500,000
Khris Middleton - $788,872
Nate Wolters - $500,000




    Minnesota Timberwolves


Committed salary for 2013/14: $68,107,980 (view full forecast)
Proximity to luxury tax: $3,640,020 under


Kevin Love - $14,693,906
Nikola Pekovic - $12,100,000
Kevin Martin - $6,500,000
Chase Budinger - $5,000,000
Jose Juan Barea - $4,687,000
Luc Richard Mbah A Moute - $4,588,384
Corey Brewer - $4,500,000
Ricky Rubio - $3,678,358
Alexey Shved - $3,150,000
Dante Cunningham - $2,180,000
Shabazz Muhammad - $1,887,120
Ronny Turiaf - $1,500,000
Gorgui Dieng - $1,352,640
Chris Johnson - $916,099
A.J. Price - $884,293
Robbie Hummel - $490,180




    New Orleans Pelicans


Committed salary for 2013/14: $65,211,161 (view full forecast)
Proximity to luxury tax: $6,402,007 under


Eric Gordon - $14,283,844
Tyreke Evans - $11,796,247
Jrue Holiday - $9,713,484
Ryan Anderson - $8,308,500
Anthony Davis - $5,375,760
Al-Farouq Aminu - $3,749,602
Greg Stiemsma - $2,676,000
Jason Smith - $2,500,000
Austin Rivers - $2,339,040
Anthony Morrow - $1,027,424
Brian Roberts* - $884,293
Darius Miller - $788,872
Alexis Ajinca - $635,680
Jeff Withey - $490,180
Louis Amundson - $362,917
Josh Childress - $237,292
Lance Thomas - $88,429
Arinze Onuaku* - $88,429




    New York Knicks


Committed salary for 2013/14: $88,805,651 (view full forecast)
Proximity to luxury tax: $17,845,877 over


Amar’e Stoudemire - $21,679,893
Carmelo Anthony - $21,388,954
Tyson Chandler - $14,100,538
Andrea Bargnani - $11,862,500
J.R. Smith - $5,565,000
Raymond Felton - $3,637,073
Iman Shumpert - $1,703,760
Pablo Prigioni - $1,591,350
Metta World Peace - $1,590,000
Tim Hardaway Jr - $1,196,760
Cole Aldrich - $884,293
Kenyon Martin - $884,293
Toure Murry* - $884,293
Chris Smith* - $884,293
Beno Udrih - $884,293
Jeremy Tyler - $556,584
C.J. Leslie - $200,000
Jeremy Tyler - $100,000




    Oklahoma City Thunder


Committed salary for 2013/14: $69,459,411 (view full forecast)
Proximity to luxury tax: $2,288,589 under


Kevin Durant - $17,832,627
Russell Westbrook - $14,693,906
Serge Ibaka - $12,350,000
Kendrick Perkins - $8,727,437
Thabo Sefolosha - $3,900,000
Nick Collison - $2,585,668
Jeremy Lamb - $2,111,160
Steven Adams - $2,090,880
Reggie Jackson - $1,260,360
Hasheem Thabeet - $1,200,000
Perry Jones - $1,082,520
Derek Fisher - $884,293
Andre Roberson - $740,560




    Orlando Magic


Committed salary for 2013/14: $53,094,416 (view full forecast)
Proximity to luxury tax: $18,653,584 under


Jameer Nelson - $8,600,000
Arron Afflalo - $7,500,000
Hidayet Turkoglu - $6,000,000
Glen Davis - $6,400,000
Victor Oladipo - $4,763,760
Al Harrington - $3,574,300
Quentin Richardson - $2,808,600
Jason Maxiell - $2,500,000
Maurice Harkless - $1,809,840
Nikola Vucevic - $1,793,520
Tobias Harris - $1,545,840
Andrew Nicholson - $1,482,000
Ronnie Price - $1,265,977
E’Twaun Moore - $884,293
Doron Lamb - $788,872
Kyle O’Quinn - $788,872
Solomon Jones - $488,542
Romero Osby - $100,000




    Philadelphia 76ers


Committed salary for 2013/14: $47,621,151 (view full forecast)
Proximity to luxury tax: $22,995,513 under


Thaddeus Young - $8,850,000
Evan Turner - $6,679,867
Spencer Hawes - $6,600,000
Jason Richardson - $6,204,250
Nerlens Noel - $3,172,320
Lavoy Allen - $3,060,000
Kwame Brown - $2,945,901
Michael Carter-Williams - $2,200,920
Royce White - $1,719,480
Tony Wroten - $1,160,040
Arnett Moultrie - $1,089,240
James Anderson - $916,099
Brandon Davies* - $884,293
Hollis Thompson* - $884,293
Elliot Williams - $797,545
Lorenzo Brown* - $769,855
Daniel Orton - $393,384
Darius Morris - $200,000
Gani Lawal - $100,000
Vander Blue - $55,000
Rodney Williams - $35,000
Khalif Wyatt $35,000




    Phoenix Suns


Committed salary for 2013/14: $53,016,393 (view full forecast)
Proximity to luxury tax: $18,337,494 under


Emeka Okafor - $14,487,500
Goran Dragic - $7,500,000
Channing Frye - $6,400,000
Michael Beasley - $4,666,667
Gerald Green - $3,500,000
Alex Len - $3,492,720
Eric Bledsoe - $2,626,473
Markieff Morris - $2,091,840
Marcus Morris - $1,987,320
Viacheslav Kravtsov - $1,500,000
Miles Plumlee - $1,121,520
Archie Goodwin - $1,064,400
Ish Smith - $951,463
P.J. Tucker - $884,293
Dionte Christmas* - $884,293
Hamed Haddadi - $200,000
Leandro Barbosa - $52,017




    Portland Trail Blazers


Committed salary for 2013/14: $62,699,372 (view full forecast)
Proximity to luxury tax: $9,048,628 under


LaMarcus Aldridge - $14,878,000
Nicolas Batum - $11,295,250
Wesley Matthews - $6,875,480
Robin Lopez - $5,904,261
Thomas Robinson - $3,526,440
Damian Lillard - $3,202,920
Dorell Wright - $3,000,000
Joel Freeland - $2,897,976
Mo Williams - $2,652,000
C.J. McCollum - $2,316,720
Meyers Leonard - $2,222,160
Victor Claver - $1,330,000
Earl Watson - $884,293
Allen Crabbe - $825,000
Will Barton - $788,872
Dee Bost - $50,000
Richard Howell - $50,000




    Sacramento Kings


Committed salary for 2013/14: $62,359,790 (view full forecast)
Proximity to luxury tax: $9,388,210 under


Rudy Gay - $17,888,932
Marcus Thornton - $8,050,000
Carl Landry - $6,500,000
Jason Thompson - $5,643,750
Derrick Williams - $5,016,960
DeMarcus Cousins - $4,916,974
Travis Outlaw - $3,000,000
Ben McLemore - $2,895,960
Aaron Gray - $2,690,875
Jimmer Fredette - $2,439,840
Isaiah Thomas - $884,293
Quincy Acy - $788,872
Aaron Brooks - $674,194
Ray McCallum - $524,616
Hamady N’Diaye - $374,524
Brandon Heath - $35,000
Trent Lockett - $35,000




    San Antonio Spurs


Committed salary for 2013/14: $64,368,261 (view full forecast)
Proximity to luxury tax: $7,284,318 under


Tony Parker - $12,500,000
Tim Duncan - $10,361,446
Tiago Splitter - $10,000,000
Manu Ginobili - $7,500,000
Boris Diaw - $4,702,500
Matt Bonner - $3,945,000
Danny Green - $3,762,500
Marco Belinelli - $2,750,000
Kawhi Leonard - $1,887,840
Jeff Ayers - $1,750,000
Nando De Colo - $1,463,000
Patrick Mills - $1,133,850
Cory Joseph - $1,120,920
Aron Baynes* - $884,293
Malcolm Thomas - $702,233




    Toronto Raptors


Committed salary for 2013/14: $68,120,831 (view full forecast)
Proximity to luxury tax: $3,258,583 under


DeMar Derozan - $9,500,000
John Salmons - $7,583,000
Amir Johnson - $6,500,000
Landry Fields - $6,250,000
Kyle Lowry - $6,210,000
Chuck Hayes - $5,722,500
Steve Novak - $3,750,001
Jonas Valanciunas - $3,526,440
Tyler Hansbrough - $3,183,000
Patrick Patterson - $3,105,301
Marcus Camby - $2,763,054
Terrence Ross - $2,678,640
Greivis Vasquez - $2,150,188
Quentin Richardson - $1,399,507
D.J. Augustin - $1,267,000
Austin Daye - $947,907
Dwight Buycks - $884,293*
Julyan Stone - $884,293




    Utah Jazz


Committed salary for 2013/14: $56,234,257 (view full forecast)
Proximity to luxury tax: $15,032,629 under


Richard Jefferson - $11,046,000
Andris Biedrins - $9,000,000
Marvin Williams - $7,500,000
Derrick Favors - $6,008,196
Enes Kanter -* $4,505,280
Brandon Rush - $4,000,000
Gordon Hayward - $3,452,183
Trey Burke - $2,438,760
Alec Burks - $2,202,000
Jeremy Evans - $1,660,257
John Lucas III - $1,600,000
Rudy Gobert - $1,078,800
Ian Clark* - $884,293
Diante Garrett* - $806,267
Mike Harris - $393,384
Jamaal Tinsley - $139,951




    Washington Wizards


Committed salary for 2013/14: $70,397,918 (view full forecast)
Proximity to luxury tax: $1,350,082 under


Nene - $13,000,000
Trevor Ariza - $7,727,280
Marcin Gortat - $7,727,280
John Wall - $7,459,925
Martell Webster - $5,150,000
Bradley Beal - $4,319,280
Otto Porter - $4,278,000
Shannon Brown - $3,500,000
Jan Vesely - $3,348,920
Kevin Seraphin - $2,761,114
Trevor Booker - $2,350,820
Eric Maynor - $2,016,000
Kendall Marshall - $2,005,560
Chris Singleton - $1,618,680
Al Harrington - $884,293
Malcolm Lee - $884,293
Garrett Temple - $884,293
Glen Rice Jr - $490,180




The Instant Gratification Version:

1) Brooklyn: $30,463,009 over
2) New York: $17,845,877 over
3) Miami: $11,780,143 over
4) L.A. Lakers: $7,425,445 over
5) L.A. Clippers: $1,517,041 over
6) Chicago: $496,781 under
7) Memphis: $755,278 under
8) Washington: $1,350,082 under
9) Boston: $1,714,619 under
10) Indiana: $1,826,723 under
11) Oklahoma City: $2,288,589 under
12) Toronto: $3,258,583 under
13) Minnesota: $3,640,020 under
14) Dallas: $3,978,501 under
15) Golden State: $4,061,278 under
16) Denver: $4,423,599 under
17) New Orleans: $6,402,007 under
18) San Antonio: $7,284,318 under
19) Houston: $7,876,943 under
20) Cleveland: $8,144,010 under
21) Portland: $9,048,628 under
22) Sacramento: $9,388,210 under
23) Detroit: $9,850,747 under
24) Charlotte: $10,687,385 under
25) Atlanta: $14,873,122 under
26) Milwaukee: $14,924,332 under
27) Utah: $15,032,629 under
28) Phoenix: $18,337,494 under
29) Orlando: $18,653,584 under
30) Philadelphia: $22,995,513 under

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