17支球队标准阵容仍留空缺：凯尔特人、公牛、骑士等队情况解析

Once the dust settled following a flurry of roster moves leading up to Monday’s regular season cutdown deadline, 13 of the NBA’s 30 teams entered opening night with full 15-man standard rosters, while the other 17 are carrying just 14 players on standard contracts, leaving one spot open to start the year.

In some cases, teams were literally unable to carry a 15th man without making a trade, since they’re operating too close to a hard cap to add another player on a minimum-salary contract. In other instances, teams have the ability to fill their 15th roster spots but are deincentivized to do so because it would push their payroll into luxury tax territory or significantly increase their projected tax bills.

We’re taking a closer look today at each of the 17 teams with an open 15-man roster spot, examining their respective situations and considering when they might be comfortable filling out their rosters.

Let’s dive in, running through those 17 teams in alphabetical order…

Boston Celtics
Can they add a 15th man? Yes
Are they disincentivized to do so for tax reasons? Yes

The Celtics are currently operating about $1.7MM below the luxury tax line, with 14 players on standard contracts. Staying out of the tax will likely be a top priority for the organization this season, since doing so would reset the repeater clock in Boston.

A team that paid the tax at least three of the previous four seasons is subject to higher penalties for each dollar it spends over the tax line, and the Celtics were taxpayers for three straight seasons from 2022-25. After finishing as a non-taxpayer last season, doing so again would allow Boston to go back over the tax for up to three future seasons beginning in 2027/28 before potentially being subject to those punitive repeater rates again.

Technically, as of December 12, Boston could sign a 15th man to a prorated minimum-salary contract while remaining below the tax line by about $2K. But the front office seems likely to wait until after the February 11 trade deadline to do so, just in case the team makes an in-season deal that requires taking on a little extra salary.

Chicago Bulls
Can they add a 15th man? Yes
Are they disincentivized to do so for tax reasons? No

Only two other NBA teams – Brooklyn and Memphis – are further away from the luxury tax threshold than the Bulls, who have nearly $35MM of breathing room. There’s really no reason for Chicago not to be carrying a 15th man, so it wouldn’t shock me if the club adds one sooner rather than later — especially if the Bulls are hit harder by the injury bug than they have been so far. Signing a free agent to a non-guaranteed contract would allow the team to remain flexible with that 15th spot, waiving the player prior to January’s league-wide salary guarantee date if necessary.

Cleveland Cavaliers
Can they add a 15th man? No
When will that change? April 9

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