Dan Rosenbaum

Here are my guesses at each team's situation. The first number is the team's total salary, the second is the net payment/subsidy from the league. (This column adds up to $166 million, because it includes the escrow disbursement back to the owners.) The last column is net payroll.

(I have assumed in this that the commissioner does not take a chunk of the luxury tax/escrow surplus, so I might be a million or so too high in the last two columns, but remember the owners also will be getting a check of about $10 million due to the Charlotte franchise fee.)

Portland $105.2 -$44.7 $149.9
New York $93.5 -$33.0 $126.5
Dallas $72.2 -$11.7 $83.9
Sacramento $70.1 -$9.6 $79.7
Philadelphia $64.8 -$4.3 $69.1
LA Lakers $62.8 -$2.3 $65.1
Memphis $61.0 -$0.5 $61.5
New Jersey $60.4 $0.1 $60.3
Minnesota $58.5 $2.0 $56.5
Milwaukee $58.0 $2.5 $55.5
Miami $57.4 $3.1 $54.3
Atlanta $55.6 $4.9 $50.7
Toronto $55.1 $5.6 $49.5
Phoenix $54.5 $7.8 $46.7
Indiana $53.3 $12.4 $40.9
Seattle $53.2 $12.8 $40.4
San Antonio $52.8 $14.3 $38.5
Boston $52.4 $15.8 $36.6
Orlando $50.6 $17.3 $33.3
Houston $50.2 $17.3 $32.9
Utah $49.9 $17.3 $32.6
Cleveland $49.6 $17.3 $32.3
Denver $49.1 $17.3 $31.8
Detroit $47.8 $17.3 $30.5
Golden State $47.8 $17.3 $30.5
Washington $46.3 $17.3 $29.0
New Orleans $44.7 $17.3 $27.4
Chicago $44.5 $17.3 $27.2
LA Clippers $42.8 $17.3 $25.5

(If someone is able to line up the columns and put table headings on this to make it easier to read, it would be greatly appreciated.)