| 2012-13 | 2013-14 | 2014-15 | |
| Dwight Howard | 19.5 | ||
| Gustavo Ayon | 1.5 | 1.5 | |
| Kyle O'Quinn | 0.4 | 1.0 | |
| Jason Richardson | 5.8 | 6.2 | 6.6 |
| Quentin Richardson | 2.6 | 2.8 | |
| J.J. Redick | 6.0 | ||
| Hedo Turkoglu | 11.4 | 6.1 | |
| Justin Harper | 0.7 | ||
| Glen Davis | 6.4 | 6.4 | 6.6 |
| Earl Clark | 1.2 | ||
| Andrew Nicholson | 1.2 | 1.2 | |
| Jameer Nelson | 8.6 | 8.6 | 8.0 |
| Chris Duhon | 3.5 | 1.5 | |
| 68.8 | 35.3 | 21.2 |
| Brandon Bass Trade Exception | 2.75 |
| Ryan Anderson Trade Exception | 4.35 |
| Non-Taxpayer Mid Level Exception | 5.0 |
| Salary Floor | 46.4 |
| Salary Cap | 58.0 |
| Luxury Tax Line | 70.3 |
| Apron | 74.3 |
Dwight Howard:
| 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 | 2018-19 | |
| Immediate Extension | 19.5 | 20.5 | 22.0 | 23.5 | |||
| Free Agent Resigning With Bird Rights | 19.5 | 20.5 | 22.0 | 23.5 | 25.0 | 26.6 | |
| Free Agent Resigning Without Bird Rights | 19.5 | 20.5 | 21.4 | 22.3 | 23.2 | ||
| Age at Start of Season | 26 | 27 | 28 | 29 | 30 | 31 | 32 |
Minimum Players on Roster: 12
Maximum Players on Roster: 15
Key points:
- Starting in 2013-14, teams above the "apron" cannot receive a player in a sign-and-trade transaction
- Starting in 2013-14, the team receiving the player cannot be above the "apron" after the trade
- Starting in 2013-14, if a team acquires a player in a sign-and-trade, the "apron" effectively becomes a hard cap for the remainder of that season.
- Taxpaying teams cannot use the biannual exception.
- Teams pay $1 for every $1 their salary is above the "luxury tax line" in 2011-12 and 2012-13. Starting in 2013-14, teams pay an incremental tax that increases with every $5 million above the "luxury tax line" ($1.50, $1.75, $2.50, $3.25, etc.). Teams that are repeat offenders (paying tax at least four out of the past five seasons) have a tax that is higher still -- $1 more at each increment ($2.50, $2.75, $3.50, $4.25, etc.).
- For contracts signed after the 2011 lockout, teams can use the stretch provision. The stretch provision splits the "cap hit" to twice the number of years plus one. For example, if Jason Richardson is "stretched" his "cap hit" will go from 5.8/6.2/6.6 [3 years] to 2.6/2.6/2.6/2.6/2.6/2.6/2.6 [7 years].
- The cash a team pays or receives in trade is limited to $3 million annually, not per trade.
- During the off-season a team can have up to 20 players on its roster.
- Read: The Myth of Market Size
Why I Wrote This: I was frustrated because Shamsports and Hoopsworld did not update their information. I felt there were several fans who were interested or who had no idea. I also organized the salary information by position. I estimated the salaries of the 2012 draftees with the draft scale.
Disclaimers: Of course, these tables do not include team options or player options. Before someone says it, I know this might all change in 3 weeks.
Update (Edit after publication): I assumed what is bound to happen -- that Chris Duhon and Hedo Turkoglu will be bought out after this year. I no longer assume DeAndre Liggins will be retained.
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