This article originally appeared on HeatHoops.com and is being re-printed with kind permission from the author in order to help explain the complexity of the Heat's salary cap situation.
It was written before the recent additions of free agents Gerald Green and Amar'e Stoudemire to one-year veteran minimum contracts which allows to the Heat to continue to maintain maximum cap flexibility next year, precisely what this article points out remains the goal for the team to be able to potentially attract a top free agent in the offseason.