In a typical NBA season, winning 55 games and earning the No. 2 seed only to lose in the conference finals would be deemed a disappointment. In fact, most situations likely would cause the front office to contemplate changing the roster.
However, this was not a normal year in Boston.
Faced with the loss of Gordon Hayward on opening night and Kyrie Irving for the end of the season, the Celtics had been undermanned all season.
Now eliminated from the postseason, let's look ahead to the free-agency, draft and trade decisions facing Boston this offseason.
More summer focus: Click here for every team so far
The finances of Kyrie Irving, for now and the future
When Boston acquired Irving last August from Cleveland, the thinking was for the point guard to play out his contract, opt out after the 2018-19 season and sign a five-year, $188 million max contract with the Celtics in 2019. If the Celtics offered anything less in an extension, it would be deemed something of an insult. And even after another knee surgery, Irving said this week that an extension doesn't make sense.
A possible four-year, $107 million extension is $80 million less than what Irving can receive from Boston as a free agent and $30 million less than another team could offer. However, it might still be worth considering for both sides. Coming off left knee surgery in 2015 and this past April, there is a risk for Irving to play out the remainder of his contract. While there is a safety net in his $21.3 million player option in 2019-20 in case he suffers another injury, locking in $107 million guaranteed reduces the risk in case of another setback.
If he has another knee injury, it is unlikely that a team would pay him a starting salary of $32.4 million in 2019, especially with the unlikelihood that his knee is insurable.
For the Celtics, there is less risk with a $24 million cap hit instead of $32 million in case of a future injury, and it gives them more flexibility, especially with Terry Rozier extension-eligible this summer and Jaylen Brown in 2019
Here is a full breakdown of the possible deals:
The most costly max deal would be high-risk poker for the Celtics not just in 2019-20 but also the last years when Irving would have a cap hit of $37.6, $40.1 and $42.8 million. An extension would be $10 million less each year.
The value of Jaylen Brown and Jayson Tatum
There will come a time in the near future when a team will try to poach one of the Celtics' young core players. Either Brown or Tatum could be the centerpiece of a deal when the next All-Star (think Kawhi Leonard) is made available in trade discussions.
Despite the appeal of acquiring an established All-Star, both Brown and Tatum come close to meeting the criteria of untouchable.
Here is why both players present value to the Celtics on and off the court.
It is rare to draft, trade or sign a free-agent forward who is younger than 21, mature despite his lack of experience, durable, versatile and not afraid to have the ball in his hands at the end of games. The Celtics have two.
Both players are on rookie contracts that present high value when trying to build out a roster. Acquiring a star player only to pay him an average of $35 million would only hinder flexibility in the future.
Why trade a player on a rookie contract who has the upside of a franchise player but costs $25 million less?
The restricted free agency of Marcus Smart
Sometimes the eye test looks better than what shows up on the stat sheet for Marcus Smart.
The stats show a career 36 percent shooter from the field, 30 percent from the 3, a PER of 10.8 and lineups that post an offensive rating of 97.1 with him on the floor. Those statistics resemble an end-of-the-bench rotational player.
The eye test shows an elite-level defender who can guard three positions and impact the game without filling up the box score. Essentially, Smart is a younger version of former Celtic Tony Allen.
Smart will meet with teams this summer but could be hard-pressed to see offers north of $8.6 million.
The guard is impacted by three factors: the lack of teams with cap space, depth at starting point guard and the finances of the Celtics in the future. Will another team invest $10 million to $12 million on a player to come off the bench?
Maybe in 2016 when the cap spiked, but not two years later.
For the reasons above, don't be surprised if Smart signs his $6 million qualifying offer and enters free agency in 2019 as an unrestricted free agent. Unless, of course, Boston makes an offer with the intent of using the contract as a tradeable asset.
Summer cap breakdown
For the first time in two offseasons, general manager Danny Ainge likely will not be chasing an All-Star in free agency.
Over the cap with $106 million in guaranteed contracts and 12 players under contract, the Celtics will focus on the restricted free agency of Smart, the health of Irving and Hayward, and filling out their roster.
One casualty could be center Aron Baynes. The starting center for most of the season is limited by non-Bird rights and can only receive a salary starting at $5.19 million.
Boston will have both the $8.6 midlevel and $3.4 biannual exception but could be restricted in using them because of the potential of being in the luxury tax.
Dates to watch
Despite suffering a left knee injury that ended his season prematurely, Boston found value last season with Daniel Theis. Signed to a two-year, $2.1 million contract with a July 10 guaranteed date for 2018-19, Theis appeared in 63 games, including three starts. Expect to see Theis' $1.4 million contract to become guaranteed once the date passes.
Unlike Theis, who signed a two-year contract, former second-round picks Abdel Nader and Semi Ojeleye signed four-year contracts that are partially guaranteed for 2018-19.
Ojeleye has $950,000 protected that will increase to full ($1.4 million) if he is not waived by July 15. Nader has $450,000 protected that will increase to full ($1.4 million) if he is not waived by Aug. 1.
Expect the Celtics to tender Smart his $6 million qualifying offer before the June 29 deadline. The guard will become restricted with Boston having the right to match any offers.
Restrictions
The two max contracts from the past two summers, Al Horford and Hayward, include a 15 percent trade bonus.
The Horford bonus is $4.4 million and Hayward's would be voided if dealt.
Despite both players signing max contracts, Horford is eligible because of 10 years of service and the max salary in 2018-19 being $35.3 million, $7 million less than his salary.
Extension-eligible candidates
Besides Irving and Rozier, Boston has two players, Horford and Marcus Morris, who are extension-eligible.
Entering the last year of his below-market contract signed in Phoenix, Morris is eligible for a four-year, $46 million extension that would begin in 2019-20.
With the potential of four first-round picks in 2019 and a possible new contract for Rozier and Irving, Boston would be best holding off extending Morris.
The draft assets
After picking in the top three in consecutive drafts, Boston will have the No. 27 pick in the 2018 draft.
Boston could have two lottery picks in 2019 via the Kings (protected for No. 1) and Grizzlies (top-eight protected). Along with its own first in 2019, Boston also has the Clippers' pick (lottery protected).
The 76ers will retain the Kings' first No. 1 and send their first to Boston. The Grizzlies' pick will roll over to 2020 (top-six protected) and 2021 (unprotected). The Clippers' first is lottery protected in 2019 and 2020 and will turn into a 2022 second.
Here's how ESPN's Jonathan Givony and Mike Schmitz have Boston picking in the 2018 draft:
No. 27 (own): Donte DiVincenzo | G | Villanova