Not knowing much about accounting, I can tell you what Reality's chart means to me:
Washington - a losing team - was profitable. New York, a horrendous team, with a horrendous spending problem, was profitable. Phoenix, who went the cheapskate route and missed the playoffs, was profitable.
Dallas, a playoff team, lost money. Miami, a playoff team, lost money. Portland, and excitng young playoff team, lost money. Denver, a playoff team, lost a boatload of money.
Orlando went to the finals, and the Clippers made more money.
This kind of stuff is why George Shinn and Donald Sterling still have franchises. They go cheap and turn a profit.
I think that all NBA money - after all expenses are paid - should be redistributed among the teams based on competitiveness. The Lakers, as champions, should be the most profitable; Washington, who won the least games, should be the least.
