The truth is no one knows what the new collective bargaining agreement will look like or when it will be in force, but ESPN Insider has decided to take a look at which teams have the most, and who's way over, if, as unlikely as it seems, the new CBA looks basically like the old one. The Nets are among those in the best shape...meaning Billy King and Mikhail Prokhorov will have decisions to make.

ESPN reports there are seven Nets under contract next season, stating that Sundiata Gaines contract next season is fully non-guaranteed. Reports at the time of his signing indicated the opposite. With that proviso, the Nets rank third in available cap space, at $16.09 million, behind the Kings, at nearly $25 million, and the Pacers at a little more than $20 million. There are issues with cap holds for all teams which writer Chris Sprow explains.

The Lakers are the most over the cap, at $35.4 million, with the Trail Blazers and Mavericks just behind at $30 million over. The Lakers and Trail Blazers also have the most players under contract: 12. The numbers were compiled before last minute transactions like the Omri Casspi trade for J.J. Hickson and the Blazers decision to offer Greg Oden a qualifying offer.

• NBA: Teams like the Clippers, Nets and Thunder have the best salary cap situations - Chris Sprow - ESPN Insider
• NBA: Teams like the Lakers, Celtics and Mavericks have the worst salary cap situations - Chris Sprow - ESPN insider
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