Lottery Teams-Balance Sheets

I admit I wanted to be an accountant at one point in my life, something like Arthur Pewty if you remember him.



But hey they didn't quite work out but I am still fascinated by the rules and structure of basic accounting proactices so I thought I would take a look at the Lottery-bound teams and where they stand. Remember this is my opinion and I am not trying to pawn it off as fact. Let's start at the best:

14. Memphis Grizzlies

Players under contract-10 but Zac Randolph has a 19m PO and Ed Davis is a RFA. Kostas Koufos has a 3m salary NGed

Free Agents-James Johnson, Ed Davis, Mike Miller

Needs-SF, back-up PG, possibly PF depending on Z-Bo

Draft Outlook-Own their first, no second

Prognosis-As Kenny Rogers said, you gotta know when to fold them but if Z-Bo signs on they can go all out for one more year., if he opts out maybe they match anything for Davis. Cleveland gets their 1st in 2015 if it falls 6-14. I also believe that Memphis makes the playoffs and Phoenix finishes at 14.

13. Minnesota Timberwolves

Players under contract-13

Free Agents-A. J. Price, Dante Cunningham

Needs-SF, bench scoring, defensive big

Draft Outlook-Owe their 1st to Phoenix but it's protected 1-13 so they are in the perfect spot if they aren't going to make the playoffs. Owns New Orleans and Golden State's 2014 2nd.

Prognosis-They don't have a lot of trade assets so I can see them trading their first for a piece to compete better. Honestly I think the best option for them is to trade Love but I don't think their fans would agree. I'd call Phoenix and see what I could get.

12. Denver Nuggets

Players under contract-11(Nate Robinson and Darrell Arthur have POs and Quincy Miller NGed)

Free Agents-Jan Vesely, Aaron Brooks

Needs-Defensive frontcourt, SG

Draft Outlook-They keep the better pick between themselves and the Knicks, the lesser goes to Orlando. As of today, this pick would be the Magic's. They also own Portland's 2nd in 2014.

Prognosis-This is a team headed for a 20+ loss turnaround from last year. Look like a train-wreck right about now, Gallinari hasn't played, McGee barley did and there might be something between Faried and Shaw. I think Faried is gone and I'm sure they would love to trade McGee. My belief is that they dismantle the team as much as possible.

11. Detroit Pistons

Players under contract-12...Jonas Jerebko PO, Chauncey Billups TO, Peyton Siva and Josh Harrelson NGed

Free Agents-Charlie Villaneuva, Rodney Stuckey, Greg Monroe(restricted)

Needs-Floor-spacer in the front-court, wing shooting, possibly bench scoring to replace Stuckey

Draft Outlook-1st owed to Charlotte 1-8 protected

Prognosis-Actually I think Detroit will get the 8th playoff spot in the East. Atlanta is in a free-fall and I think Detroit is marginally better than Cleveland. Brandon Jennings can make another misguided prediction this year. They will/should let Monroe walk(unless they can trade Smoove)and maybe should take a run at Hayward or Patrick Patterson or maybe even Pau. I can see them going for Evan Turner and that would be ugh.

10. Cleveland Cavaliers

Players Under Contract-13 but Varejao, Gee and Dellavedova all have some sort of NGed money

Free Agents-Spencer Hawes, Luol Deng

Needs-Defensive big, solid wing player, secondary ball-handler

Draft Outlook-They have Orlando's second, their 2nd goes to Philly

Prognosis-They played well after Grant got fired but it's been the same-old lately. If they're smart(imo)they stay away from Deng and Hawes and move on with regards to Varejao. See what the market is for both Waiters and Irving(I think he wants to be gone)and go from there. Need to take a step back and evaluate what they have. Poor drafting and trying to accelerate a rebuild did them in.

9. New Orleans Pelicans

Players Under Contract-12 Anthony Morrow PO, Darius Miller and Brian Roberts QO, Jeff Withey NGed

Free Agents-Al-Farouq Aminu, Greg Stiemsma, Jason Smith

Needs-Defensive big, SF

Draft Outlook-1st is owed to Philly 1-5 protected, their 2nd is owed to Minnesota

Prognosis-Must tank quickly. Seriously when I heard the brow was hurt the other night I thought they would shut him down. Another example of what can go wrong when you try to hurry up a rebuild. They don't have a lot of cap space either. They need to try to move either Tyreke or Eric Gordon and I'll wish them good luck on that.

8. Utah Jazz

Players Under Contract-10 John Lucas, Diante Garrett, Ian Clark, Malcolm Thomas all NGed

Free Agents-Andris Biedrins, Richard Jefferson, Marvin Williams, Brandon Rush, Gordon Hayward(R)

Needs-Defensive big, SF, guard help, back-up point

Draft Outlook-2014 1st from Golden State(23rd today)

Prognosis-I'm not really high on their core and wonder how far they will have to go to keep Hayward. Not sure where they go from here I believe they still have a lot of holes.

7. Sacramento Kings

Players Under Contract-12 Quincy Acy NGed, Rudy Gay PO

Free Agents-Isaiah Thomas(R), Aaron Gray

Needs-PF, SF(if Rudy opts out), PG(depending on Isaiah)

Draft Outlook-They owe their 1st to Chicago but it's safe being 1-12 protected, they also owe the Knicks their 2nd(31-55 protected)

Prognosis-Another team that seemed to want to go all in, they absolutely cannot play defense though. They are my top vote for team most likely to trade their pick. Can see them going after Deng if Gay leaves(I think he opts out)and maybe Lowry depending on Thomas.

6. Los Angeles Lakers

Players Under Contract-5 Kendall Marshall TO, Nick Young PO

Free Agents-Too numerous to mention but nothing worth keeping

Needs-C, PF, PG, SF and SG if Kobe can't come back

Draft Outlook-Owe their 2nd to the Bucks(Yay!)

Prognosis-I believe they sign Carmelo Anthony and wait in 2015 for Kevin Love to make their own big 3.

5. New York Knicks

Players Under Contract-11 Carmelo Anthony, Andrea Bargnani and Amare Stoudmire all ETs, Toure Murry QO, Jeremy Tyler NGed

Free Agents-Cole Aldrich, Kenyon Martin

Needs-Guards, either a SF or PF depending on Melo and maybe both

Draft Outlook-LOL..But they have Sacramento's 2nd(31-55 protected)LOL again




Seriously let Melo go and start over.

4. Boston Celtics

Players Under Contract-10 Phil Pressey and Keith Bogans NGed, Joel Anthony PO

Free Agents-Kris Humphries, Avery Bradley(R), Jerryd Bayless

Needs-Centre, SG, PG depending on Rondo

Draft Outlook-Looks like they'll get Brooklyn's 1st(17)and their 2nd goes to Dallas. They also own Philly's first but it's 1-14 protected

Prognosis-Rondo and Jeff Green, what to do. Doesn't seem they have much of a young core I am curious to see what direction they'll pick this Summer. Kind of reminds me of Atlanta last year, they were at a crossroad and chose win-now, doesn't look like that worked out well.

3. Orlando Magic

Players Under Contract-13 Doron Lamb, Kyle O'Quinn and Jason Maxiell TOs, Jameer Nelson partially NGed

Free Agents-Ronnie Price, E'Twuan Moore

Needs-PG, SF, Defensive Big

Draft Outlook-The lesser of Denver and New Yok's 1st which appears to me in the low teens, owe their 2nd to Cleveland

Prognosis-Remind me of the old Denver Nuggets, can score at will but can't stop anyone. Two lottery picks will help, I really think Embiid is the guy they need.

2. Philadelphia 76ers

Players Under Contract-9 Jason Richardson, Eric Maynor and Byron Mullens all POs, Eliot Williams NGed

Free Agents-A lot but then none of them are NBA players so who cares

Needs-Not PG but everything else depending on if they trade Thad Young and what Nerlens Noel is like

Draft Outlook-Probably the most important thing to happen this season for the Sixers is whether or not they get the Pelicans 1st protected 1-5. They have a lot of seconds

Prognosis-They need everything, they may have two high lottery picks and a bunch of 2nds that may get them somewhere. They will also try to trade Thad Young(I hope so for his sake). They will be bad for another year.

1. Milwaukee Bucks

Players Under Contract-11

Free Agents-Jeff Adrien, Ramon Sessions, Ekpe Udoh(R)

Needs-Guard help(either position), PF, Inside scoring, some might say coaching

Draft Outlook-2nds from the Lakers and Toronto

Prognosis-Decisions on Ersan Ilyasova and John Henson could be forthcoming. Can Henson get you a 2nd lotto pick? I'd target Minnesota and Sacramento and see what I could get.


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