An eventful December around the league included a shocking barrage of rookie-scale extensions to OG Anunoby, Jonathan Isaac, Luke Kennard and many others. Now that rosters are more stable and the extension window is almost (but not entirely) closed, it’s a good time to take stock of what the 2021 offseason will look like.

There are many different elements to consider, and I plan to analyze all of them in the coming months, but the proper place to start is working through what each team will be able to do next summer. Due to the deal struck by players and owners in the offseason, we can be unusually confident of the key cap numbers for the 2021-22 season: a $112.4 million salary cap and a $136.6 million luxury-tax level. I sometimes separate teams by spending power, but this piece instead goes alphabetically to spend a little extra time working through some of the paths each front office will consider and how those choices affect their spending power in…



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