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Breaking down a potential DeMarcus Cousins deal involving the Orlando Magic

By Philip Rossman-Reich

Jan 31, 2015; Indianapolis, IN, USA; Sacramento Kings center DeMarcus Cousins (15) sits on the bench after fouling out of the game against the Indiana Pacers at Bankers Life Fieldhouse. Sacramento defeated Indiana 99-94. Mandatory Credit: Brian Spurlock-USA TODAY Sports
Jan 31, 2015; Indianapolis, IN, USA; Sacramento Kings center DeMarcus Cousins (15) sits on the bench after fouling out of the game against the Indiana Pacers at Bankers Life Fieldhouse. Sacramento defeated Indiana 99-94. Mandatory Credit: Brian Spurlock-USA TODAY Sports /
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Jeremy Lin, Los Angeles Lakers, Oklahoma City Thunder
Mar 24, 2015; Oklahoma City, OK, USA; Los Angeles Lakers guard Jeremy Lin (17) drives to the basket against Oklahoma City Thunder guard Dion Waiters (23) during the second quarter at Chesapeake Energy Arena. Mandatory Credit: Mark D. Smith-USA TODAY Sports /

The Current Cap Situation

When trading on Draft night, the salary cap for the 2015 season is still in play. The cap was set at $63.1 million with the tax coming in at $76.8 million. The salary cap is expected to increase to around $69 million when the salary cap numbers for 2016 come out in mid-July.

The Lakers had a payroll of $70.3 million and so would need to find an exception to be able to acquire a high-salary player like Cousins ($14.7 million salary in 2015). To acquire Cousins, the Lakers would need to send out the same amount of salary or use an exception. According to Basketball Insiders, the Lakers do not have any trade exceptions.

It should also be noted the Kings are over the salary cap too with a payroll estimated at $74.2 million.

The Lakers can only acquire 125 percent of their outgoing salary if they will be a taxpayer after the trade is completed. To acquire Cousins then, the Lakers need to send out at least $11.76 million. Los Angeles lacks any big salaries and so trading Nick Young would get them part of the way there, but not anywhere near where they need to be to get Cousins.

Things get really interesting for the Lakers because much of their salary comes off the books once the calendar turns to 2016. They, with all guarantees fulfilled but not including cap holds, have only $49.8 million committed to 2016. That would put them nearly $20 million under the cap and they could acquire Cousins easily.

For the Lakers to acquire Cousins on Draft night however, they will need a third team. This is where the Magic come in.

Let’s try to piece together what this deal would look like then.

Next: Piecing together a deal