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A look at the key offseason moves and changes for every team in the league. Next up are the Golden State Warriors.

OFFSEASON ADDITIONS
Draft
Damian Jones
Patrick McCaw

Free agents
Kevin Durant
Zaza Pachulia
David West
Ian Clark
James Michael McAdoo
Anderson Varejao
Elliot Williams
JaVale McGee
Cameron Jones
Elgin Cook
Phil Pressey

THE REWIND
Getting another superstar
Not often does a defending championship team win 73 games and return to the NBA Finals – and then shake up its starting lineup.

However, a franchise player like Kevin Durant doesn’t come on the free-agent market very often.

The transaction log will say that Durant was signed with cap space, but in essence the seven-time All-Star was acquired for two starters: 24-year-old Harrison Barnes and Andrew Bogut, 31.

Bogut, in the final year of his contract, was traded to Dallas, and Barnes, who signed in Dallas at a starting salary of $22 million ($4 million less than what Durant signed for), were solid role players.

From a roster stability standpoint, the loss of both players could be felt in the early part of the season, but the Warriors should be better in the future.

Sacrificing money to chase a ring
With Durant in tow, Golden State needed to fill out its bench and find a starter to replace Bogut.

Though Zaza Pachulia and David West could have earned bigger paydays with other teams, both players sacrificed cash for the opportunity to win a championship.

For West, the script is the same as last season, when he opted out of a $12 million contract in Indiana to sign with San Antonio for the veteran minimum.

The 32-year-old Pachulia is coming off a good year in Dallas (8.6 points and 9.4 rebounds per game) and will need to build on that success for one more chance at another contract.

Money well spent in second round
The $2.4 million Golden State sent to Milwaukee the night of the draft could turn out to be one of the league’s best bargains.

The Warriors, without a second-round selection, were able to land UNLV wing Patrick McCaw, the 38th overall pick, in the deal.

McCaw, 20, had a strong sophomore year at UNLV and was impressive in summer league for the Warriors.

With size, length and versatility on the offensive end, do not be surprised if McCaw competes for a rotation spot.

CAP BREAKDOWN
Player 2016
1. Kevin Durant $26,540,100
2. Klay Thompson $16,663,575
3. Draymond Green $15,330,435
4. Stephen Curry $12,112,359
5. Andre Iguodala $11,131,368
6. Shaun Livingston $5,782,450
7. Zaza Pachulia $2,898,000
8. Kevon Looney $1,182,840
9. Damian Jones $1,171,560
10. David West $980,431
11. Ian Clark $980,431
12. James Michael McAdoo $980,431
13. Anderson Varejao $980,431
14. Patrick McCaw $543,471

Non-guaranteed/partial
15. Elliot Williams $980,431
16. JaVale McGee $980,431
17. Phil Pressey $980,431
18. Elgin Cook $543,471
19. Cameron Jones $543,471

Dead money
Jason Thompson $945,126

Salary table 2016
Guaranteed salaries $97,647,882
Dead money $945,126
Non-guaranteed $3,658,235
Tax variance $873,920
Free-agent cap holds $0
Incomplete roster charge $0
Salaries: cap $102,251,242
Salaries: tax $103,125,163
Salary cap $94,143,000
Luxury tax $113,287,000
Cap space None ($8,108,243 over)
Tax room $10,161,837

Once Durant committed, Golden State, a team that paid $18 million in luxury tax last season, found itself under the salary cap with the Bogut trade and by withdrawing qualifying offers for Barnes and Festus Ezeli.

With room created, Durant slid into the $26 million cap space, and the remainder of the Warriors’ roster was filled with minimum salaries and the use of the $2.8 million room mid-level.

RESTRICTIONS
Free agents signed in the offseason cannot be traded until either Dec. 15, Jan. 15 or for three months if they signed after Sept. 15.

Durant, Pachulia, West, Ian Clark, James Michael McAdoo, Anderson Varejao, Elliot Williams, Cameron Jones, Elgin Cook, Phil Pressey and JaVale McGee cannot be traded until Dec. 15.

Clark, McAdoo and Varejao also fall under the one-year Bird restriction and cannot be traded without their approval. If either player were to consent to a trade, early Bird rights would not carry over to the new team.

Durant and Andre Iguodala also have 15 percent trade bonuses in their contracts.

However, because Durant’s salary is the maximum allowed, the bonus would be voided if he were to be traded this season.

The current value of the Iguodala bonus is $1.6 million.

EXTENSION CANDIDATES
Rookie
None

Veteran
The Warriors have two players eligible for contract extensions: All-Star Steph Curry and Iguodala.

Because Golden State is over the salary cap, the Warriors can only extend and not renegotiate their contracts.

The Warriors are only allowed to add an additional three seasons to each player’s contract, but limited to a 7.5 percent increase (over their 2016-17 salaries) for the first year of the extension.

DEPTH CHART
Starter Bench Bench
PG Steph Curry Shaun Livingston Elliot Williams/Phil Pressey
SG Klay Thompson Ian Clark Patrick McCaw/Cameron Jones
SF Kevin Durant Andre Iguodala Elgin Cook
PF Draymond Green David West James Michael McAdoo/Kevon Looney
C Zaza Pachulia Anderson Varejao Damian Jones/JaVale McGee

Golden State has 14 guaranteed contracts and five players – McGee, Elliot Williams, Cameron Jones, Phil Pressey and Elgin Cook – signed to partial non-guaranteed contracts.

The Warriors are limited to only the minimum exception; they used the $2.8 million room mid-level to sign Pachulia.

SNEAK PEEK TO NEXT SUMMER
With Durant expected to opt out of his contract next summer to reach Tier 3 max criteria, and Curry and key reserves Iguodala and Shaun Livingston set to hit free agency, the Warriors will have to do some roster and cap juggling next July.

Curry, expected to earn a starting salary of $33 million next summer, has a low cap hold ($18 million) that will benefit the Warriors next summer.

Because Curry has full Bird rights, Golden State can sign him without gutting its roster.

Because Durant has non-Bird rights, Golden State will need to use $33 million (projected 2017-18 salary) in room to sign the All-Star. That’s something the Warriors can do, but it might be at the expense of Livingston and/or Iguodala.

One direction Golden State could go: sign Durant using non-Bird rights.

Though the starting salary would be $31.8 million, around $2 million short of the projected max, Golden State would retain some flexibility for Livingston or Iguodala.

KEEP AN EYE ON
The Olympics aftermath
Golden State could begin the season slowly, even with its top four players being All-Stars.

The slow start might have less to do with the acquisition of Durant and a revamped bench, and more about having three players who competed in the Olympics.

Durant, Klay Thompson and Draymond Green didn’t have much time off, and monitoring their condition will be the primary focus for the coaching and training staffs.

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