Cap Sheet Allocation & Tax Line
D3.js Live Model
Verified Source Fact: On September 16, Bleacher Report (@BleacherReport) reported: "The Klaw waived his trade kicker to facilitate the Raptors trade... 🤯". This front-office tool models the exact math of waiving vs exercising that kicker under NBA CBA salary cap rules.
Guaranteed Base Payroll
Trade Kicker Allocation
Tax Line ($170.0M)
Salary Cap ($140.0M)
| Metric Ledger Item | Trade Kicker Waived | Trade Kicker Exercised | Delta (Savings) |
|---|
NBA CBA Article VII Rule Note: A trade kicker (bonus) cannot elevate a player's total compensation above the maximum allowable salary for their service tier. When a player agrees to waive part or all of their trade bonus, the incoming team's cap charge drops dollar-for-dollar, and the trading team's cash obligation is eliminated.
Proof Metrics — Kicker Savings: $5,700,000 | Raptors Cap Delta: $5,700,000 | Clippers Tax Savings: $11,400,000
Trade Scenario Controls
Preset:
Trade Kicker Status
WAIVED
$38,000,000
15%
$128,000,000
Incoming Cap Charge
$38,000,000
Base Salary without bonus
Kicker Savings Realized
$5,700,000
Absorbed by player waiver
Raptors Cap Room Delta
$5,700,000
Space below luxury threshold
Clippers Estimated Tax Relief
$11,400,000
Estimated 2x luxury repeater rate