Yossi Gozlan
@YossiGozlan
NBA Salary Cap Analyst | pronounced "yo-see" | Third Apron podcast and newsletter | http://CapSheets.com | Previous: @hoopshype
LIVE: 2025 NBA Free Agency Stream: Day 2 | Salary Cap Sheets Updates Chat: youtube.com/live/-gTh6fSUG… x.com/i/broadcasts/1…
For @TheDubNationHQ, I took a stab at addressing the misinformation and confusion around the drawn-out Jonathan Kuminga situation, specifically with regards to sign-and-trade possibilities and the roster-building impact of the tax aprons. dubnationhq.com/p/perks-on-the…
New post on Third Apron: No player has received incentives in this year's free agency. I explain why and give examples to show why they're frowned upon in the NBA's new apron environment. thirdapron.com/p/the-death-of…
LIVE: Back from NBA Summer League with @SamQuinnCBS Chat: youtube.com/live/6HRC9HH46… x.com/i/broadcasts/1…
Had not registered with me that there have literally been zero incentives in free agency this year. Makes sense given the apron rules. If you have interest in salary cap stuff, you should be subscribed to Third Apron. Really good work from Yossi here:
New post on Third Apron: No player has received incentives in this year's free agency. I explain why and give examples to show why they're frowned upon in the NBA's new apron environment. thirdapron.com/p/the-death-of…
I picked up the salary cap 7 years ago just so I could make accurate fake trades. Never could I imagine the journey it would take me on, and it led to the most rewarding experience of my NBA media career teaching what I love at @SportsBizClass. I’m looking forward to next year!
Year 2 @SportsBizClass
Clippers set to have one of the older opening night standard rosters (not counting two ways) in recent memory. Not as old as the 1998 Rockets or 2022 Lakers, but they’re up there.
Twelve-time All-Star Chris Paul has agreed to a deal with the Los Angeles Clippers, CAA's Steven Heumann, Ty Sullivan and Jessica Holtz told ESPN. Paul had multiple suitors, but chose the contending Clippers and their shared history in L.A. for his likely final, 21st NBA season.
The Wizards project with over $30 million in luxury tax room after waiving Richaun Holmes and if Marcus Smart gives back the equivalent of the bi-annual exception in a buyout. They have the $14.1 million non-tax mid-level and trade exceptions worth $13.4 million & $9.9 million.
Lakers wouldn’t have enough apron space to sign a 15th player to start the season if they waive Shake Milton and Jordan Goodwin to sign Marcus Smart.
Lakers can sign Marcus Smart to two years, $11 million with the full bi-annual exception. They’ll need to clear about $4.2 million to gain access to the full amount while staying below the first apron. Shake Milton and Jordan Goodwin are on non-guaranteed contracts.
Lakers can sign Marcus Smart to two years, $11 million with the full bi-annual exception. They’ll need to clear about $4.2 million to gain access to the full amount while staying below the first apron. Shake Milton and Jordan Goodwin are on non-guaranteed contracts.
BREAKING: Marcus Smart has agreed to a contract buyout with the Washington Wizards and intends to sign a two-year, $11 million deal with the Los Angeles Lakers after clearing waivers, sources tell ESPN. A return to a grand stage for the 2022 NBA Defensive Player of the Year.
Portland Trail Blazers salary cap situation after signing Damian Lillard. Deandre Ayton agreeing to a $10 million buyout made it possible for them to use the $14.1 million non-taxpayer mid-level exception while remaining under the luxury tax.

New post on Third Apron. I analyze the Bucks and Suns (likely) respective decisions to stretch Damian Lillard and Bradley Beal and if we could see more teams do “maximum stretches” in the future.
First updated spending tiers since July 1: Nets currently have $28.1 million in cap space. They project with $22.1 million if they re-sign one of Day'Ron Sharpe or Ziaire Williams with cap space, and the other with the room mid-level. Cavaliers now the only second apron team.




The Phoenix Suns will get: -Under the second apron -Under the first apron -Under the luxury tax -$176 million tax penalty eliminated -At least $210 million in savings this season -Trade and spending restrictions unlocked By waiving and stretching Bradley Beal.

Nicolas Batum, Reggie Jackson, John Wall, Russell Westbrook, Ben Simmons, and now Bradley Beal. The results are mixed, but the Clippers have been the buyout kings this decade.