NBA Front Office 2019/20
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CellFormula usedBasis at cbafaq.com
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Tax payer?if salaries w/o cap holds > tax LineQ21: When determining the amount of tax a team owes, the league uses its team salary (see question number 14) on the date of its last regular season game (i.e., if a player is traded away before the end of the season, then none of his salary is taxed), with the following adjustments: Cap holds and exceptions are ignored.
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Cap room?if cap space positiveWe're assuming they're synonyms.
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FO hard captax line + allowed taxed salaryDuh!
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BAE/MLE/S&T based hard capS&T usedapronQ25: Once a team uses its Non-Taxpayer Mid-Level exception, the apron effectively becomes a hard cap for the remainder of that season. [...] Once a team uses its Bi-Annual exception, the apron effectively becomes a hard cap for the remainder of that season. Q89: Starting in 2013-14 if a team acquires a player in a sign-and-trade, the apron ($4 million above the tax line) effectively becomes a hard cap for the remainder of that season.
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S&T emptyif MLE used > miniapron
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otherwise if BAE used then apron, otherwise empty
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Left under the hard caplower of the two hard caps - salaries w/o cap holdsQ14: They use a slightly different calculation for determining the team salary in relation to the Bi-Annual, Non-Taxpayer Mid-Level, and Taxpayer Mid-Level exceptions, and for Sign-and-Trade transactions. For these purposes [...] cap holds for free agents are excluded, cap holds for the team's outstanding exceptions are excluded.
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BAE granted0 if used last season, lost, renounced, or if salaries w/o cap holds > apronQ25: This exception may not be used two years in a row. Q26: This exception is available only to teams that are below the "apron" (i.e., not paying luxury tax, or less than $4 million above the tax line). This determination is made after the exception is used. Q26: A team's exceptions may be lost entirely, or the team may never receive them to begin with. This happens when their team salary is so low that when the exceptions are added to the team salary, the sum is still below the salary cap. If this happens when the exceptions arise, then the team doesn't get their exceptions at all. If the team salary ever drops below this level during the year, then any unused portions of their exceptions are lost (and do not return if the team salary increases).
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BAE actually availablethe lower of either BAE granted or apron - salaries w/o cap holds (or 0)
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BAE leftBAE actually available - BAE used (or 0 if this is negative)
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Non-taxpayer MLE grantedunless renounced/lost, if salaries < apronQ25: NON-TAXPAYER MID-LEVEL EXCEPTION -- This exception is available only when a team is below the "apron" (i.e., not paying luxury tax, or less than $4 million above the tax line). This determination is made after the exception is used, so a team below the apron cannot use this exception if doing so takes it above the apron.

TAXPAYER MID-LEVEL EXCEPTION -- This exception is available only when a team is above the "apron" (i.e., with a team salary $4 million or more above the tax line). This determination is made after the exception is used, so a team below the apron must use this exception rather than the Non-Taxpayer Mid-Level exception if doing so takes them above the apron. This exception cannot be used if the team has already used the Bi-Annual, Non-Taxpayer Mid-Level or the Room Mid-Level exception. Starting in 2013-14, it cannot be used if the team has received a player that season in a sign-and-trade transaction (see question number 89).

ROOM MID-LEVEL EXCEPTION -- This exception is available only to teams that drop far enough below the cap to use cap room, and lose their Bi-Annual, Non-Taxpayer Mid-Level and Taxpayer Mid-Level exceptions (see question number 26). This exception cannot be used if the team has already used the Bi-Annual, Non-Taxpayer Mid-Level or Taxpayer Mid-Level exceptions. This exception becomes available once the team salary drops far enough that the team loses its other exceptions, and expires following the last day of the regular season.
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Taxpayer MLE granted(a.k.a. mini) unless renounced/lost, or BAE used, or S&T used
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Room MLE grantedunless (in that order) BAE used, MLE applies, BAE available, DPE, TPE
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MLE actually availableif mini grantedif NT grantedmini if > apron - salaries, otherwise the lower of either NT MLE or apron - salaries w/o cap holds
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no NT grantedmini
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no mini grantedif NT grantedlower of either NT MLE or apron - salaries w/o cap holds
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no NT grantedRoom MLE if granted, 0 otherwise
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MLE leftlower of MLE actually available and MLE type granted - MLE used
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Incomplete roster chargeN>110(N = number of active players & own free agents) Q14: If the team has fewer than 12 players (players under contract, free agents included in team salary, players given offer sheets, and first round draft picks). This charge is equal to the rookie salary for each player fewer than 12. They use a slightly different calculation for determining the team salary in relation to the Bi-Annual, Non-Taxpayer Mid-Level, and Taxpayer Mid-Level exceptions and for Sign-and-Trade transactions. For rookies and players with one year of experience whose salary is less than the two-year minimum salary, the two-year minimum salary is used in place of their actual salary.
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N<12apron-hardcapped12-N * Year 2 Min Salary
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no12-N * Year 1 Min Salary
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Cap spacecap - Salaries & Cap Holds - IRC - BAE left - DPE left - TPE left
- MLE left, unless it's Room MLE
Q14, first list.
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Without exceptions
Cap - Salaries & Cap Holds - IRCImaginary/speculative, but hopefully helpful!
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