 Dallas MavericksThe Mavericks are over the cap, and their incoming salaries are greater than 125% plus $100,000 of their outgoing salaries because of PPP (Poison Pill Provision) players. They need to cut $1,921,709 from the incoming trade value to make this trade successful. | Incoming Players |
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 | Andrea Bargnani Salary: $6,527,491 Years Remaining: 6 PTS: 17.7 REB: 6.2 AST: 1.1 PER: 16.50
Poison Pill Provision |  | Jason Kapono Salary: $6,212,960 Years Remaining: 1 PTS: 4.5 REB: 0.9 AST: 0.4 PER: 7.71
| Outgoing Players: Josh Howard  Toronto RaptorsThe Raptors are over the cap, and their incoming salaries are greater than 125% plus $100,000 of their outgoing salaries. They need to cut $6,630,636 from the incoming trade value to make this trade successful. | Incoming Players |
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 | Josh Howard Salary: $10,890,000 Years Remaining: 1 PTS: 12.5 REB: 3.6 AST: 1.4 PER: 12.26
|  | Brandon Bass Salary: $4,000,000 Years Remaining: 3 PTS: 5.8 REB: 2.3 AST: 0.4 PER: 16.70
| Outgoing Players: Andrea Bargnani - Base Year Compensation (BYC)
- Any player whose salary rises more than 120 percent when he signs an extension of his rookie deal or signs as a Bird or Early Bird free agent becomes what's known as a "base-year compensation" player. A team that tried to trade his salary could take back only a salary equal to 50 percent of the BYC player's salary.
- Poison Pill Provision (PPP)
- A player who signs an extension that is to begin the following season has what's known as a "poison pill" contract. He can no longer be traded for a player making equal money. Instead, his current salary is averaged along withn the salaries he is to receive in his extension, and that average becomes his salary for trade purposes.
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