First Scenario : Let say a player signs a 2 year contract 1st year he is making $ 5M 2nd year he is making $ 1M According to the new CBA, it would mean $ 3M/year on the salary cap. If the team decides to trade the player after one year, does the other team has to allocate $3M for the salary cap or is it just $ 1M ? Second Scenario : Same type of contract But this time after one year the team "feels generous" and decides to renegotiate the remaining year. Let say instead of paying $ 1M, they want to pay him $ 6M. Do they have to allocate $ 6M for the salary cap or is it $ 5M (difference between the old and new new) + $ 3M (from the old contract) = $ 8M ?