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cap question



   I don't profess to understand the science of capology, and thus my
question.  Assume that Dee Brown has a salary slated to pay him $2,000,000
this year and $2,000,000 next year, a total of $4,000,000 over two years.
Assume further that Joe Blitz (mythical Celtic) has a salary for this year of
$2,000,000.   Assume further that Pooh Richardson has a salary of $2,000,000
for this year only.
   Trades can be made if the salaries for the players are within 15% of each
other, right?  (I THINK that's right.)  So you could trade Joe Blitz straight
up for Pooh, right?  The salaries are equal.
   But if you want to trade Pooh straight up for Dee, can you do it?  How does
the second year of Dee's contract fit into the cap picture, if at all?  My
guess is that the trade is OK because this year's salaries are equal, and next
year would be the Clippers' problem.  
   Many thanks to anyone who can enlighten me.  As a grey-haired C's fan, I
liked it when you compared players, not CPAs and agents.