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Yossi Gozlan

@yossigozlan.bsky.social

NBA Salary Cap Analyst | Founder, Host, Writer, Editor, Digital Artist, & Producer of Third Apron | Pronounced "yo-see" | Previous Experience: @hoopshypeofficial.bsky.social

9,646 Followers  |  346 Following  |  1,158 Posts  |  Joined: 18.12.2023
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Posts by Yossi Gozlan (@yossigozlan.bsky.social)

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Why the Pistons, Spurs, and Rockets Stood Pat at the Trade Deadline Third Apron's trade deadline reaction series concludes with an analysis on three major teams that chose not to push their chips in at the trade deadline: the Pistons, Spurs, and Rockets.

New post on Third Apron:

My February trade deadline reaction series concludes with an analysis on three teams exceeding expectations that chose not to push their chips in: the Pistons, Spurs, and Rockets.

www.thirdapron.com/p/why-the-pi...

27.02.2026 16:00 β€” πŸ‘ 3    πŸ” 2    πŸ’¬ 0    πŸ“Œ 0
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Why the Pistons, Spurs, and Rockets Stood Pat at the Trade Deadline Third Apron's trade deadline reaction series concludes with an analysis on three major teams that chose not to push their chips in at the trade deadline: the Pistons, Spurs, and Rockets.

New post on Third Apron:

My February trade deadline reaction series concludes with an analysis on three teams exceeding expectations that chose not to push their chips in: the Pistons, Spurs, and Rockets.

www.thirdapron.com/p/why-the-pi...

27.02.2026 16:00 β€” πŸ‘ 3    πŸ” 2    πŸ’¬ 0    πŸ“Œ 0
Preview
Subscribe to Third Apron The deepest and most comprehensive NBA salary cap newsletter. Founded and authored by NBA salary cap analyst Yossi Gozlan, previously with HoopsHype. Click to read Third Apron, by Yossi Gozlan, a Subs...

www.thirdapron.com/subscribe?co...

25.02.2026 15:35 β€” πŸ‘ 2    πŸ” 0    πŸ’¬ 0    πŸ“Œ 0
Post image

Third Apron is still having a discount on annual memberships this week.

The next few months of releases are planned out. Now is the best time to sign up and start getting prepared for the 2026 offseason.
www.thirdapron.com/subscribe?co...

25.02.2026 15:34 β€” πŸ‘ 1    πŸ” 0    πŸ’¬ 1    πŸ“Œ 0
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The Magic's Complicated Path Forward On the Magic's quiet trade deadline and their upcoming payroll issues further heightened by their disappointing season. Also, some thoughts on the Pelicans and Zion Williamson's unique contract.

New post on Third Apron:

On the Magic's accelerated timeline, quiet trade deadline, and how their disappointing season complicates their upcoming payroll and luxury tax issues.

Also, some thoughts on the Pelicans and Zion Williamson's unique contract.
www.thirdapron.com/p/the-magics...

25.02.2026 15:27 β€” πŸ‘ 0    πŸ” 0    πŸ’¬ 0    πŸ“Œ 0

ThirdApron.com is having a 20% off sale on annual memberships week. There is a lot of content planned over the next few months, so please consider switching to paid so you don’t miss out!

23.02.2026 15:59 β€” πŸ‘ 1    πŸ” 2    πŸ’¬ 1    πŸ“Œ 0
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Understanding the Lakers Quiet Trade Deadline and Cap Space Plans On the Lakers quiet trade deadline and looking ahead to how they could maximize their cap space. Also, the unprecedented bargain of a potential LeBron James minimum deal with the Cavaliers.

New post on Third Apron

On the Lakers quiet trade deadline/preservation of cap space and an early look at who they can target in free agency/trade.

Also, on the unprecedented value of LeBron James potentially signing a minimum deal with the Cavaliers.
www.thirdapron.com/p/understand...

23.02.2026 15:46 β€” πŸ‘ 3    πŸ” 1    πŸ’¬ 0    πŸ“Œ 2
Preview
Subscribe to Third Apron The deepest and most comprehensive NBA salary cap newsletter. Founded and authored by NBA salary cap analyst Yossi Gozlan, previously with HoopsHype. Click to read Third Apron, by Yossi Gozlan, a Subs...

Link: www.thirdapron.com/subscribe?co...

23.02.2026 15:59 β€” πŸ‘ 1    πŸ” 1    πŸ’¬ 0    πŸ“Œ 0

ThirdApron.com is having a 20% off sale on annual memberships week. There is a lot of content planned over the next few months, so please consider switching to paid so you don’t miss out!

23.02.2026 15:59 β€” πŸ‘ 1    πŸ” 2    πŸ’¬ 1    πŸ“Œ 0
Preview
Understanding the Lakers Quiet Trade Deadline and Cap Space Plans On the Lakers quiet trade deadline and looking ahead to how they could maximize their cap space. Also, the unprecedented bargain of a potential LeBron James minimum deal with the Cavaliers.

New post on Third Apron

On the Lakers quiet trade deadline/preservation of cap space and an early look at who they can target in free agency/trade.

Also, on the unprecedented value of LeBron James potentially signing a minimum deal with the Cavaliers.
www.thirdapron.com/p/understand...

23.02.2026 15:46 β€” πŸ‘ 3    πŸ” 1    πŸ’¬ 0    πŸ“Œ 2
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Rationalizing the Jared McCain Trade On the Jared McCain trade, why it wasn't simply a tax savings move for the Sixers, and how it could inform the Thunder's roster and apron crunch. Also, thoughts on Nuggets, Suns, and Magic tax dumps.

New post on Third Apron:

On the Jared McCain trade, why it wasn't just financially motivated for the Sixers, and how it could inform the Thunder's roster/apron crunch in 2026-27.

Also, some thoughts on the Celtics, Nuggets, and Suns luxury tax maneuvers.
www.thirdapron.com/p/rationaliz...

20.02.2026 15:41 β€” πŸ‘ 2    πŸ” 1    πŸ’¬ 0    πŸ“Œ 0
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Rationalizing the Jared McCain Trade On the Jared McCain trade, why it wasn't simply a tax savings move for the Sixers, and how it could inform the Thunder's roster and apron crunch. Also, thoughts on Nuggets, Suns, and Magic tax dumps.

New post on Third Apron:

On the Jared McCain trade, why it wasn't just financially motivated for the Sixers, and how it could inform the Thunder's roster/apron crunch in 2026-27.

Also, some thoughts on the Celtics, Nuggets, and Suns luxury tax maneuvers.
www.thirdapron.com/p/rationaliz...

20.02.2026 15:41 β€” πŸ‘ 2    πŸ” 1    πŸ’¬ 0    πŸ“Œ 0

At the end I talk about a lottery reform proposal that I haven't seen discussed here yet.

Out of all the ideas thrown out over the past week, I might be able to get behind this one.

18.02.2026 18:05 β€” πŸ‘ 17    πŸ” 3    πŸ’¬ 3    πŸ“Œ 2

Correction: This is the second time it happened. The first draft-rights rookie to sign a 10-day contract was Trevor Keels with the New York Knicks in 2022-23.

I didn't realize it at the time, but it helped them narrowly stay under the luxury tax that season by just $1,553!

19.02.2026 18:06 β€” πŸ‘ 2    πŸ” 0    πŸ’¬ 0    πŸ“Œ 0

If you want to know more about why Boston made the moves they made today, and what else might be coming, check out this pod we did earlier this month with @yossigozlan.bsky.social .

19.02.2026 17:06 β€” πŸ‘ 0    πŸ” 3    πŸ’¬ 0    πŸ“Œ 0
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Everything You Need to Know About the Celtics Luxury Tax Maneuvers On how the Celtics managed to get under the tax, what they get from it, and a creative plan to remain below it.

Link to the full post on Third Apron mapping out their path to duck the tax and the long-term benefits of doing all this:

www.thirdapron.com/p/everything...

19.02.2026 16:24 β€” πŸ‘ 1    πŸ” 0    πŸ’¬ 0    πŸ“Œ 0

This is the first time I can recall in my 8 years following the salary cap that a team signed a rookie that was drafted to a 10-day contract. For the Celtics, this was done to help them narrowly duck the tax.

I expect their final cap sheet to look something like this.

19.02.2026 16:24 β€” πŸ‘ 9    πŸ” 2    πŸ’¬ 1    πŸ“Œ 1

Jon Tonje, a drafted rookie the Celtics traded for, will count $58,817 less on their cap sheet than a veteran 10-day.

It’s a small amount of savings that will allow them to go into the playoffs with two veterans and a rookie (likely Max Shulga) while staying under the tax.

19.02.2026 16:23 β€” πŸ‘ 6    πŸ” 3    πŸ’¬ 0    πŸ“Œ 1

Yossi got it right on the path the C's are following. Tonje gets a 10-day instead of the alternative where he spends time on a rest-of-season contract.

19.02.2026 16:14 β€” πŸ‘ 4    πŸ” 2    πŸ’¬ 2    πŸ“Œ 0
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Trying to Make Sense of the Bulls Trade Deadline and a Tanking Remedy On the Bulls trade deadline and the dangers of waiting too long to change directions. Also, thoughts on the Hornets and Wolves, and an interesting lottery reform proposal I stumbled upon.

New post on Third Apron:

On the Bulls trade deadline, the dangers of waiting too long to change directions, and thoughts on trade partners like the Hornets and Wolves.

Also, an interesting lottery reform proposal that would help a team like the Bulls.
www.thirdapron.com/p/trying-to-...

18.02.2026 14:55 β€” πŸ‘ 1    πŸ” 1    πŸ’¬ 0    πŸ“Œ 1
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Everything You Need to Know About the Celtics Luxury Tax Maneuvers On how the Celtics managed to get under the tax, what they get from it, and a creative plan to remain below it.

I feel pretty certain one of them (I’m guessing Tonje) will be on a 10-day. The slight tax discount this early will allow them to sign two ROS veterans and one rookie, as opposed to two rookies and one veteran, while remaining under the tax.

I mapped it out here: www.thirdapron.com/p/everything...

19.02.2026 14:35 β€” πŸ‘ 2    πŸ” 0    πŸ’¬ 1    πŸ“Œ 0

The Boston Celtics must sign two players today after having fewer than 14 for two weeks.

Two 10-day contracts, including one for one of their two-way rookies, would help them remain under the luxury tax line while fulfilling minimum roster requirements at the end of the season.

19.02.2026 14:18 β€” πŸ‘ 6    πŸ” 0    πŸ’¬ 1    πŸ“Œ 1

A lot of talk about this "COLA" lottery proposal going on. It's interesting and probably better than current system but a few notes on it...
arxiv.org/html/2602.02...

18.02.2026 18:21 β€” πŸ‘ 5    πŸ” 2    πŸ’¬ 2    πŸ“Œ 1

This might be the best idea I've seen yet. Very poorly explained even for an academic pub, but the idea (rewarding the best lotto odds to the teams that have been outside the 'offs most, & those who have been furthest least) might be the simplest, easiest way to break the incentive issues.

18.02.2026 20:40 β€” πŸ‘ 4    πŸ” 2    πŸ’¬ 1    πŸ“Œ 0
Carry-Over Lottery Allocation: Practical Incentive-Compatible Drafts

Link explaining the system: arxiv.org/html/2602.02...

18.02.2026 18:05 β€” πŸ‘ 7    πŸ” 0    πŸ’¬ 0    πŸ“Œ 2

At the end I talk about a lottery reform proposal that I haven't seen discussed here yet.

Out of all the ideas thrown out over the past week, I might be able to get behind this one.

18.02.2026 18:05 β€” πŸ‘ 17    πŸ” 3    πŸ’¬ 3    πŸ“Œ 2
Preview
Trying to Make Sense of the Bulls Trade Deadline and a Tanking Remedy On the Bulls trade deadline and the dangers of waiting too long to change directions. Also, thoughts on the Hornets and Wolves, and an interesting lottery reform proposal I stumbled upon.

New post on Third Apron:

On the Bulls trade deadline, the dangers of waiting too long to change directions, and thoughts on trade partners like the Hornets and Wolves.

Also, an interesting lottery reform proposal that would help a team like the Bulls.
www.thirdapron.com/p/trying-to-...

18.02.2026 14:55 β€” πŸ‘ 1    πŸ” 1    πŸ’¬ 0    πŸ“Œ 1
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Looking Ahead After the Warriors Traded Jonathan Kuminga for Kristaps Porzingis On the Warriors acquiring Kristaps Porzingis and how they could position themselves for the next potential big trade.

New post on Third Apron

On the Warriors acquiring Kristaps Porzingis and how they could position themselves for the next potential big trade.

www.thirdapron.com/p/looking-ah...

16.02.2026 15:55 β€” πŸ‘ 3    πŸ” 1    πŸ’¬ 0    πŸ“Œ 0

The Minnesota Timberwolves must sign a player today, likely Mike Conley.

They need to get back to 14 players to meet minimum roster requirements after having fewer for two weeks.

17.02.2026 14:02 β€” πŸ‘ 7    πŸ” 0    πŸ’¬ 0    πŸ“Œ 0

This assumes Jabari Walker and Cameron Payne sign their deals on Thursday when the Sixers play next.

They’ll have enough room for an additional signing at the end of the season in case they need to make one.

16.02.2026 23:32 β€” πŸ‘ 2    πŸ” 1    πŸ’¬ 0    πŸ“Œ 0