It's not easy to figure out a team's monetary situation heading into the 2013 offseason, so I've done it for you by compiling a financial health report for each and every team in the NBA.
On the following slides, you'll see three sections per squad.
The first is "Money Committed."
This is the spot where you can see how much that franchise already has on the books for the 2013-14 season. It's sort of a financial worst-case scenario, because it assumes that all players and teams exercise options and no one opts out of any contracts.
Of course, that's not always going to become a reality, which is why the second section is necessary.
In "Decisions to Make," we'll look at these option clauses in contracts, identifying which players could no longer count against the cap. Restricted free agents and non-guaranteed contracts come into play here as well.
Finally, there's the "Ability to Spend" portion.
By the time you get there, you should have a pretty solid idea of what your team can and can't do during the offseason, but this is a nice bit of confirmation.
As a reference point, we should tentatively assume that the salary cap will come in just under $60 million, but it has not yet been set for the 2013-14 season. That estimate also means that the luxury-tax threshold will come in just over $70 million, and the apron another $4 million above that.
Feel free to leave your own plans in the comment section, but remember to be cognizant of the money. After all, NBA teams have to worry about it.
Note: All contract information comes from Spotrac.com and my own calculations.