What moves can NBA teams still make, and what are they focused on before the season starts in October?
We go team-by-team breaking down offseason moves and what's next.
ATLANTA HAWKS
Summer transactions: Trae Young (first round, four years and $26.5 million), Kevin Huerter (first round, four years and $11.9 million), Omari Spellman (first round, four years and $9.1 million), Jeremy Lin (trade), Justin Anderson (trade), Carmelo Anthony (trade), Alex Len (two years, $8.2 million), Vince Carter (one year, $2.4 million) and Daniel Hamilton (one year, $1.3 million)
Room under the cap: $4.1 million
Atlanta is currently $2.9 million under the cap but will go over once Len, Carter and Hamilton are signed.
What to watch: The health and role of Jeremy Lin
The veteran has played 37 games in two seasons and will serve a critical role as a mentor to Trae Young.
Available exception: None
Extension-eligible: Lin, Kent Bazemore and Miles Plumlee
Players under contract: 17
Two-way: Jaylen Adams and Alex Poythress
BOSTON CELTICS
Summer transactions: Robert Williams (first round, four years and $9.3 million), Aron Baynes (two years, $10.6 million), Brad Wanamaker (one year, $838K), Jabari Bird (two years, $3.0 million) and Marcus Smart (four years, $52 million)
Over the tax: $3.8 million | Penalty: $5.8 million
What to watch: Terry Rozier
The Celtics are unlikely to extend Rozier, more for business reasons that the quality of the backup guard. Can Boston have two point guards (including impending free-agent Kyrie Irving at a starting max salary of $32.7 million) earning a combined $45 million (at least) in 2019? With Jaylen Brown extension eligible next summer and Jayson Tatum up the following year, Boston will project to be a luxury tax team for the foreseeable future. Keep in mind that GM Danny Ainge has been conservative when it comes to rookie extensions and has signed only two players -- Kendrick Perkins and Rajon Rondo (2009) -- to new deals.
Available exceptions: $5.3 million (tax midlevel)
Extension-eligible: Kyrie Irving, Terry Rozier (rookie), Marcus Morris and Al Horford
Players under contract: 16
Two-way: Walter Lemon Jr.
BROOKLYN NETS
Summer transactions: Dwight Howard (trade and waiver), Dzanan Musa (first round, four years and $7.0 million), Rodions Kurucs (second round, four years and $6.6 million), Joe Harris (two years, $16 million), Ed Davis (one year, $4.4 million), Kenneth Faried (trade), Darrell Arthur (trade and sent to Phoenix), Shabazz Napier (two years, $3.8 million), Treveon Graham (two years, $3.2 million) and Jared Dudley (trade)
Room under the tax: $7.7 million
Spencer Dinwiddie has a $1.7 million non-guaranteed contract. The contract becomes $250K guaranteed if the point guard is not waived by Oct. 31.
What to watch: D'Angelo Russell
Brooklyn has made it clear that cap space in 2019 is a priority. Don't expect extension talks for Russell unless the starting salary is in the $10-12 million range. After missing 33 games last season with a left knee injury, Russell has been inconsistent in his first three seasons.
Available exceptions: None
Extension-eligible: Russell (rookie), Dinwiddie (starting Dec. 8), Allen Crabbe, DeMarre Carroll, Rondae Hollis-Jefferson (rookie), Dudley and Faried
Players under contract: 15
Two-way: None
CHARLOTTE HORNETS
Summer transactions: Timofey Mozgov (trade and sent to Orlando), Miles Bridges (first round, four years and $16.3 million), Arnoldas Kulboka (second round), Devonte' Graham (second round, three years and $4.1 million), Tony Parker (two years, $10 million), Bismack Biyombo (trade), Jaylen Barford (Exhibit 10), Zach Smith (Exhibit 10), Joe Chealey (Exhibit 10) and Isaiah Wilkins (Exhibit 10)
Room under the tax: $3.4 million
Room under the hard cap: $8.5 million
What to watch: The role of Michael Kidd-Gilchrist
Once, Kidd-Gilchrist was thought to be the small forward of the future in Charlotte. Now entering his seventh season and still only 24 years old, he has become something of a forgotten man despite playing 155 games over the past two seasons. Now with the addition of Miles Bridges, the best role for Kidd-Gilchrist could be at power forward.
Available exceptions: $2.6 million (non-tax midlevel), $3.4 million (biannual) and $7.8 million (trade)
Extension-eligible: Kemba Walker, Kidd-Gilchrist, Marvin Williams, Jeremy Lamb, Frank Kaminsky (rookie), Biyombo and Willy Hernangomez
Players under contract: 20
Two-way: J.P. Macura and Mangok Mathiang
CHICAGO BULLS
Summer transactions: Wendell Carter Jr. (first round, four years and $22 million), Chandler Hutchison (first round, four years and $10.8 million), Zach LaVine (four years, $78 million), Jabari Parker (two years, $40 million), Antonio Blakeney (two years, $3.0 million), Antonius Cleveland (waiver claim) and Ryan Arcidiacono (Exhibit 10)
Room over the cap: $2.1 million
What to watch: Signing a veteran point guard to mentor Kris Dunn and Cameron Payne
Available exception: $4.5 million (room midlevel)
Extension-eligible: Robin Lopez, Payne (rookie), Bobby Portis (rookie) and Omer Asik
Players under contract: 17
Two-way: Rawle Alkins
CLEVELAND CAVALIERS
Summer transactions: Collin Sexton (first round, four years and $20.2 million), Channing Frye (one year, $2.4 million), Kevin Love (four years, $120 million extension) and and David Nwaba (TBA)
Room under the tax: $14.3 million
The $1.5 million Okaro White contract has $772K salary protection if the forward is not waived by Aug. 5. The contract becomes fully guaranteed if not waived by the team's first regular-season game.
What to watch: Rodney Hood
Like with Marcus Smart, there are not many options for Hood in restricted free agency. The small forward could either sign the $3.4 million qualifying offer or agree to a team-friendly contract that would keep the Cavaliers under the luxury tax. The Cavaliers are currently $14 million below the tax line. The Nwaba contract will be dictated by Hood either signing his $3.4 million qualifying offer or a larger deal.
After losing LeBron James to free agency, Cleveland has been adamant on not being a tax team for a fifth consecutive season.
Available exceptions: $8.6 million (non-tax midlevel), $3.4 million (biannual), $5.8 million (trade), $2.5 million (trade), $1.5 million (trade) and $1.3 million (trade).
Extension-eligible: JR Smith, Kevin Love, Larry Nance Jr. (rookie) and Jordan Clarkson
Players under contract: 15
Two-way: Billy Preston and John Holland
DALLAS MAVERICKS
Summer transactions: Luka Doncic (first round, four years and $32.5 million), Jalen Brunson (second round, four years and $6.1 million), Ray Spalding (second round), Kostas Antetokounmpo (second round, two-way), DeAndre Jordan (one year, $22.9 million), Salah Mejri (one year, $1.7 million), Ryan Broekhoff (two years, $2.4 million), Dirk Nowitzki (one year, $5 million), Devin Harris (one year, $2.5 million) and Chinanu Onuaku (trade)
Room under the cap: $1.0 million
What to watch: The timing of cap space
The Mavericks used the $2.5 million they had available to take back the $1.5 million expiring contract of Onuaku plus cash in a deal with Houston. With the Mavericks close to the cap, expect the team to sign Harris, Mejri and Broekhoff to the minimum exception. The cash received in the Rockets trade will likely be used to waive Onuaku.
Available exception: $4.5 million (room midlevel)
Extension-eligible: Wesley Matthews, Harrison Barnes, Dorian Finney-Smith, Dwight Powell and J.J. Barea
Players under contract: 19
Two-way: Daryl Macon and Kostas Antetokounmpo
DENVER NUGGETS
Summer transactions: Michael Porter Jr. (first round, four years and $15.1 million), Jarred Vanderbilt (second round, three years and $3.9 million), Thomas Welsh (second round), Nikola Jokic (five years, $142 million), Will Barton (four years, $53 million), Torrey Craig (two years, $4 million), Isaiah Thomas (one year, $2 million) and Monte Morris (three years, $4.8 million)
Room under the tax: $7.4 million
What to watch: The injury timelines of Thomas, Porter and Vanderbilt
Available exceptions: $1.1 million (tax midlevel), $13.8 million (trade), $12.8 million (trade) and $5.9 million (trade)
Extension-eligible: Trey Lyles (rookie)
Players under contract: 16
Two-way: Thomas Welsh
DETROIT PISTONS
Summer transactions: Khyri Thomas (second round), Bruce Brown (second round, three years and $3.9 million), Jose Calderon (one year, $2.4 million), Glenn Robinson III (two years, $8.4 million) and Zaza Pachulia (one year, $2.4 million)
Room under the tax: $482K
What to watch: The internal growth of Stanley Johnson, Henry Ellenson and Luke Kennard
Can new head coach Dwane Casey have the same player development success as he did in Toronto with the Pistons' former first-round picks?
Available exceptions: $2.8 million (non-tax midlevel), $7 million (trade), $1.5 million (trade) and $1.3 million (trade)
Extension-eligible: Reggie Jackson, Stanley Johnson (rookie), Ish Smith and Jon Leuer
Players under contract: 17
Two-way: Reggie Hearn and Keenan Evans
GOLDEN STATE WARRIORS
Summer transactions: Jacob Evans (draft), Kevin Durant (two years, $61.5 million), DeMarcus Cousins (one year, $5.3 million), Kevon Looney (one year, $1.6 million), Jonas Jerebko (one year, $2.1 million), Kendrick Nunn (Exhibit 10) and Danuel House (TBA)
Over the tax: $19.9 million | Penalty: $44.7 million
What to watch: Restricted free agent Patrick McCaw
The former second-round pick has a $1.7 million qualifying offer that will expire Oct. 1.
Extension-eligible: Klay Thompson and Draymond Green
Players under contract: 16
Two-way: Damion Lee
HOUSTON ROCKETS
Note: This includes Carmelo Anthony joining Houston -- his reported destination -- after he clears waivers.
Summer transactions: De'Anthony Melton (second round), Vincent Edwards (second round, exhibit 10), Chris Paul (four years, $160 million), Michael Carter-Williams (one year, $1.8 million), Gerald Green (one year, $2.4 million), James Ennis (two years, $3.4 million), Isaiah Hartenstein (three years, $3.9 million), Clint Capela (five years, $90 million) and Carmelo Anthony (one year, $2.4 million)
Over the tax: $11.6 million | Penalty: $20.4 million
The $1.4 million contract of Zhou Qi is non-guaranteed.
Recently signed Carter-Williams has $1.2 million salary protection.
What to watch: The role of Carmelo Anthony
Consider it a honeymoon period in Houston with the arrival of Anthony two months before training camp. The former All-Star will be relied on to fill the void of departed Trevor Ariza and Luc Mbah a Moute, a tall task considering both players' influence on a Houston team that was one game short of reaching the NBA Finals.
Available exception: $4.5 million (tax midlevel) and $1.5 million (trade)
Extension-eligible: Eric Gordon, Ryan Anderson and Chinanu Onuaku
Players under contract: 15
Two-way: R.J. Hunter
INDIANA PACERS
Summer transactions: Aaron Holiday (first round, four years and $10.5 million), Alize Johnson (second round, two years and $2.6 million), Tyreke Evans (one year, $12.4 million), Kyle O'Quinn (one year, $4.4 million), Doug McDermott (three years, $22 million) and Elijah Stewart (Exhibit 10).
Over the cap: $4.6 million
What to watch: The rookie extension of Myles Turner
The one-year contracts of Evans and O'Quinn gives the Pacers flexibility when it comes to a new contract for Turner. Despite a low $10.2 million free-agent hold, Indiana will still have close to $50 million of room if Turner's first-year salary on an extension starts at $17 million.
Extension-eligible: Turner (rookie), Thaddeus Young and Cory Joseph
Players under contract: 16
Two-way: Edmond Sumner
LA CLIPPERS
Summer transactions: Shai Gilgeous-Alexander (first round, four years and $17 million), Jerome Robinson (first round, four years and $15.7 million), Avery Bradley (two years, $29 million), Mike Scott (one year, $4.3 million), Luc Mbah a Moute (one year, $4.3 million) and Montrezl Harrell (two years, $12 million)
Room under the tax: $1.8 million | Under the hard cap: $7.9 million
The $5 million Patrick Beverley contract is non-guaranteed.
What to watch: The back end of the roster
The Clippers will have some decisions to make when it comes to their roster. Currently with 16 guaranteed contracts, not including the non-guaranteed salary of guard Patrick Beverley, LA will need to waive or trade two players by the end of training camp.
Available exceptions: $3.4 million (biannual), $1.6 million (trade), $1.5 million (trade) and $1.3 million (trade).
Extension-eligible: Beverley, Tobias Harris, Wesley Johnson, Sam Dekker (rookie), Marcin Gortat and Boban Marjanovic
Players under contract: 19
Two-way: Angel Delgado and Johnathan Motley
LOS ANGELES LAKERS
Summer transactions: Isaac Bonga (second round, three years and $4.1 million), Sviatoslav Mykhailiuk (second round, $4.6 million), Moritz Wagner (first round, four years and $9.8 million), LeBron James (four years, $153 million), Kentavious Caldwell-Pope (one year, $12 million), Lance Stephenson (one year, $4.4 million), Rajon Rondo (one year, $9 million), JaVale McGee (one year, $2.4 million), Joel Berry (Exhibit 10), Jeffrey Carroll (Exhibit 10), Michael Beasley (one year, $3.5 million) and Johnathan Williams (Exhibit 10)
Over the cap: $4.6 million
What to watch: Luol Deng
After signing a four-year, $72 million contract in 2016, Deng is now better known as a stretch-provision candidate and not for his ability to contribute on the court. Likely to be on the roster when the season starts, can coach Luke Walton find a role for the veteran?
Available exception: $949K (room midlevel)
Extension-eligible: Deng and Ivica Zubac
Players under contract: 20
Two-way: Alex Caruso and Travis Wear
MEMPHIS GRIZZLIES
Summer transactions: Jaren Jackson Jr. (first round, four years and $29.3 million), Jevon Carter (second round, two years and $2.3 million), Omri Casspi (one year, $2.4 million), Kyle Anderson (four years, $37 million), Garrett Temple (trade) and Shelvin Mack (one year, $2.0 million)
Over the tax: $473K | Under the hard cap: $6 million
Andrew Harrison's $1.5 million contract has $200K in salary protection.
Available exceptions: $3.4 million (trade), $2.4 million (trade), $1.7 million (trade) and $1.5 million (trade)
Extension-eligible: Chandler Parsons, Marc Gasol, Jarell Martin (rookie) and Harrison
Players under contract: 18
Two-way: Yuta Watanab and Kobi Simmons
MIAMI HEAT
Summer transactions: Derrick Jones Jr. (two years, $3.2 million) and Wayne Ellington (one year, $6.3 million)
Over the tax: $3.2 million | Penalty: $4.9 million
What to watch: Dwyane Wade
What will it cost to bring him back? Miami can use the $2.4 million veteran minimum or $5.3 million taxpayer midlevel.
Available exceptions: $5.3 million (tax midlevel) and $1.3 million (trade)
Extension-eligible: Goran Dragic, Justise Winslow (rookie), Tyler Johnson and Hassan Whiteside
Players under contract: 14
Two-way: Duncan Robinson and Yante Maten
MILWAUKEE BUCKS
Summer transactions: Donte DiVincenzo (first round, four years and $13.1 million), Ersan Ilyasova (three years, $21 million), Brook Lopez (one year, $3.4 million), Pat Connaughton (two years, $3.8 million) and Travis Trice (Exhibit 10)
Room under the tax: $7.9 million | Under the hard cap: $8.7 million
The $1.9 million Tyler Zeller contract is non-guaranteed
What to watch: Khris Middleton bypassing extension talks
Expect Middleton to join Jimmy Butler and Kyrie Irving as players that will not entertain extension talks this offseason. Middleton -- eligible for a four-year, $70 million extension -- will be in high demand next summer, especially for teams that miss out on the superstar free-agent class.
Available exceptions: $3.4 million (trade) and $1.9 (trade).
Extension-eligible: Eric Bledsoe, Middleton, Malcolm Brogdon, Matthew Dellavedova and John Henson (Oct. 1)
Players under contract: 18
Two-way: Trevon Duval and Jaylen Morris
MINNESOTA TIMBERWOLVES
Summer transactions: Josh Okogie (first round, four years and $11.4 million), Keita Bates-Diop (second round, three years and $3.9 million), Derrick Rose (one year, $2.4 million) and Anthony Tolliver (one year, $5.75 million)
Room under the tax: $4.4 million | Under the hard cap: $10.4 million
What to watch: The language in a Karl-Anthony Towns rookie extension
Don't be surprised if a Towns extension has the same language as former Kentucky teammate Devin Booker in his likely upcoming $158 million max extension. Booker's contract includes language that will see his salary increase if he earns All-NBA third team (27.5 percent of the cap), second team (28.5 percent) or first team (30 percent).
Available exceptions: $2 million (non-tax midlevel) and $3.4 million (biannual)
Extension-eligible: Butler, Towns (rookie) and Tyus Jones (rookie)
Players under contract: 14
Two-way: Jared Terrell and C.J. Williams
NEW ORLEANS PELICANS
Summer transactions: Elfrid Payton (one year, $3 million), Tony Carr (second round), Julius Randle (two years, $17.7 million), Ian Clark (one year, $1.8 million), Garlon Green (Exhibit 10), Kenrich Williams (Exhibit 10) and Troy Williams (TBA)
Room under the tax: $10.9 million | Under the hard cap: $10.8 million
The $2.4 million Emeka Okafor contract is non-guaranteed.
DeAndre Liggins has $50K guaranteed of his $1.8 million contract.
Available exceptions: $3.8 million (trade), $2.3 million (trade), $2.1 million (trade) and $1.5 million (trade).
Extension-eligible: E'Twaun Moore, Solomon Hill, Anthony Davis (not super max), Cheick Diallo and Alexis Ajinca
Players under contract: 18
Two-way: Trevon Bluiett
NEW YORK KNICKS
Summer transactions: Kevin Knox (first round, four years and $18.5 million), Mitchell Robinson (second round, four years and $6.5 million), Mario Hezonja (one year, $6.5 million), Luke Kornet (one year, $1.6 million), Kadeem Allen (Exhibit 10), Noah Vonleh (one year, $1.6 million)
Room under the tax: $14.6 million | Under the hard cap: $20.7 million
Trey Burke has $100K of $1.8 million contract guaranteed. Burke will receive an additional $300K if he is not waived by the team's first regular-season game.
Vonleh's $1.5 million contract will have $100K in salary protection if he is not waived by Sept. 25. The current contract is non-guaranteed.
What to watch: Kristaps Porzingis
Expect New York to table talks when it comes to a rookie extension for Porzingis. Extending the injured forward would see the Knicks lose $10 million in cap space in 2019.
Available exceptions: $655K (non-tax midlevel), $3.4 million (biannual). $2.4 million (trade) and $1.4 million (trade)
Extension-eligible: Courtney Lee, Enes Kanter, Porzingis (rookie), Emmanuel Mudiay (rookie), Lance Thomas and Joakim Noah
Players under contract: 19
Two-way: Allonzo Trier and Isaiah Hicks
OKLAHOMA CITY THUNDER
Summer transactions: Devon Hall (second round), Hamidou Diallo (second round, three years and $3.9 million), Kevin Hervey (second round), Paul George (four years, $137 million), Jerami Grant (three years, $27 million), Raymond Felton (one year, $2.4 million), Nerlens Noel (two years, $3.6 million), Dennis Schroder (trade), Timothe Luwawu-Cabarrot (trade) and Abdel Nadler (trade)
Over the tax: $25.8 million | Penalty: $93.2 million
Additional tax savings: The Thunder will save $20 million if the $5 million Kyle Singler contract is waived and stretched over five years.
What to watch: Andre Roberson
The Thunder's ability to improve will be dictated by the injury timeline of their defensive stopper. After missing the final three months of the season and undergoing a minor left-knee scope in late May, Roberson is on pace to start the 2018-19 season.
Available exceptions: $4.5 million (tax midlevel) and $10.8 million (trade)
Extension-eligible: Alex Abrines and Kyle Singler
Players under contract: 16
Two-way: Deonte Burton
ORLANDO MAGIC
Summer transactions: Mohamed Bamba (first round, four years and $24.1 million), Melvin Frazier (second round, three years and $4.1 million), Justin Jackson (second round), Isaiah Briscoe (three years, $3.9 million), Aaron Gordon (four years, $76 million), Timofey Mozgov (trade), Jerian Grant (trade), Braian Angola-Rodas (Exhibit 10) and Jarell Martin (trade)
Under the tax: $11.0 million
Available exceptions: $6.8 million (non-tax midlevel) and $3.4 million (biannual)
Extension-eligible: D.J. Augustin, Nikola Vucevic, Terrence Ross, Grant (rookie) and Mozgov
Players under contract: 18
Two-way: Troy Caupain
PHILADELPHIA 76ERS
Summer transactions: Zhaire Smith (first round, four years and $13.8 million), Landry Shamet (first round, four years and $9.6 million), Shake Milton (second round), Wilson Chandler (trade), JJ Redick (one year, $12.3 million), Amir Johnson (one year, $2.4 million), Mike Muscala (trade) and Jonah Bolden (four years, $7.0 million)
Over the cap: $848K
The $1.6 million contract for T.J. McConnell is non-guaranteed
What to watch: Jerryd Bayless
To say that the veteran Bayless is buried on the 76ers' depth chart would be an understatement. Philly has five point guards on the roster -- not including two-way players Milton and Demetrius Jackson -- leaving Bayless as more of a mentor rather than on-court contributor. Given his $8.5 million expiring contract, he could be a trade candidate.
Available exception: $4.4 million (room midlevel)
Extension-eligible: McConnell and Bayless
Players under contract: 17
Two-way: Jackson and Milton
PHOENIX SUNS
Summer transactions: Deandre Ayton (first round, four years and $40.4 million), Mikal Bridges (first round, four years and $17.6 million), Elie Okobo (second round, four years and $6.1 million), Trevor Ariza (one year, $15 million), Devin Booker (rookie extension, five years and $158 million), Darrell Arthur (trade) and Richaun Holmes (trade)
Room under the cap: $1.6 million (will increase once Darrell Arthur is bought out)
What to watch: The health of Brandon Knight
Available exception: $4.4 million (room midlevel)
Extension-eligible: Knight, Tyson Chandler, Richaun Holmes and Troy Daniels
Players under contract: 17
Two-way: George King
PORTLAND TRAIL BLAZERS
Summer transactions: Anfernee Simons (first round, four years and $10.2 million), Gary Trent Jr. (second round, three years and $3.9 million), Nik Stauskas (one year, $1.5 million), Jusuf Nurkic (four years, $48 million) and Seth Curry (one year, $2.8 million)
Over the tax: $7.9 million | Penalty: $12.6 million
Available exceptions: $1.8 million (tax midlevel) and $3.5 million (trade)
Extension-eligible: Damian Lillard, Evan Turner, Meyers Leonard, Maurice Harkless, Al-Farouq Aminu and Jake Layman
Players under contract: 15
Two-way: None
SACRAMENTO KINGS
Summer transactions: Marvin Bagley III (first round, four years and $36.1 million), Ben McLemore (trade), Deyonta Davis (trade), Yogi Ferrell (two years, $6.2 million) and Nemanja Bjelica (three years, $20 million)
Room under the cap: $11.0 million
Available exception: $4.4 million (room midlevel)
Extension-eligible: Kosta Koufos, Willie Cauley-Stein (rookie) and Deyonta Davis
Players under contract: 18
Two-way: Wenyen Gabriel and Jamel Artis
SAN ANTONIO SPURS
Summer transactions: Lonnie Walker IV (first round, four years and $12.5 million), Chimezie Metu (second round), Rudy Gay (one year, $10 million), Marco Belinelli (two years, $12 million), Davis Bertans (two years, $14 million), Bryn Forbes (two years, $6 million), Dante Cunningham (one year, $2.5 million), DeMar DeRozan (trade) and Jakob Poeltl (trade)
Room under the tax: $3.5 million | Under the hard cap: $9.1 million
Available exception: $2.5 million (midlevel) and $900K (biannual)
Players under contract: 14
Two-way: None
TORONTO RAPTORS
Summer transactions: Fred VanVleet (two years, $18 million), Lorenzo Brown (one year, $1.5 million), Kawhi Leonard (trade), Danny Green (trade) and Chris Boucher (Exhibit 10)
Over the tax: $15.3 million | Penalty: $29.8 million
Available exceptions: $5.3 million (tax midlevel exception), $2.9 million (trade) and $2.4 million (trade)
Extension-eligible: Jonas Valanciunas, Delon Wright (rookie) and Danny Green
Players under contract: 14
Two-way: None
UTAH JAZZ
Summer transactions: Grayson Allen (first round, four years and $11.1 million) and Derrick Favors (two years, $34 million), Dante Exum (three years, $28.8 million), Raul Neto (two years, $4.3 million), Georges Niang (three years, $4.9 million) and Jairus Lyles (Exhibit 10)
Room under the tax: $4.9 million
Royce O'Neale's $1.4 million contract is non-guaranteed
David Stockton's $1.5 million contract is non-guaranteed
Available exceptions: $8.6 million (nontax midlevel), $3.4 million (bi-annual), $3.7 million (trade) and $2.4 million (trade)
Extension-eligible: Ricky Rubio, Alec Burks and Jae Crowder
Players under contract: 19
Two-way: Naz Long and Tyler Cavanaugh
WASHINGTON WIZARDS
Summer transactions: Troy Brown (draft), Issuf Sanon (second round), Jeff Green (one year, $2.4 million), Austin Rivers (trade), Dwight Howard (two years, $11 million) and Thomas Bryant (claimed off waivers)
Over the tax: $10.8 million | Penalty: $19.1 million
What to watch: The roster exemption to replace Jodie Meeks
The Wizards (currently with 14 guaranteed contracts) will be allowed to carry a 16th roster spot to start the season due to Meeks' 19-game suspension. However, keeping a replacement player could be expensive because the Wizards are a luxury-tax team.
Available exceptions: $1.3 million (trade) and $995K (trade)
Extension-eligible: Ian Mahinmi, Rivers, Markieff Morris, Tomas Satoransky, Kelly Oubre (rookie) and Jason Smith.
Players under contract: 15
Two-way: Devin Robinson