http://www.cbafaq.com/salarycap.htm#Q74
簡單總結
a) bonus算不算到薪資空間裡，會依據likely或not likely去區分，前者會算進去，
後者不會。通常都是用去年的成績來區分，但有時候如果勞資雙方不同意用去年成績
來區分的話，則會指定中立仲裁人來決定。
b) not likely的bonus上限是該合約正常薪資的15%。而合約的第一年裡，不論是likely
或是not likely的bonus金額都必須符合正常的薪資帽規定。
==>Yi的合約所有金額都要符合薪資帽規定
==>季末結算豪華稅的時候，我就不是很清楚是不是還用likely/not likely去區分，
或是會依照實際有沒有達標來區分了，不知道有沒有強者可以回答？
c) 附帶一提，底薪合約不能有任何bonus條款
74. Can incentives be built into a contract? How do they apply to team salary?
There are three categories of allowable incentives: performance,
academic/physical achievement, and extra promotional. The latter two
categories are always included in the player's salary and team salary
amounts. Performance incentives are classified as either "likely to be
achieved" or "not likely to be achieved," with only the likely incentives
included in the player's salary and team salary amounts. The determination of
whether an incentive is likely or unlikely is based on whether the criterion
was achieved in the previous season. For example, if a player had seven
assists per game the previous season, then an incentive based on seven
assists per game would be classified as likely to be achieved, but one based
on eight assists per game would be classified as not likely.
If either the league or players association feels that the previous season
does not fairly predict the performance in the current season, then a
jointly-selected expert determines whether the default classification should
be overruled. This can happen when the player was injured the previous season.
Unlikely bonuses in any season are limited to 15% of the player's regular
salary in that season. In the first season of a contract the base salary,
likely bonuses and unlikely bonuses must all fit within the salary cap or
exception. The league determines a team's available room under the cap or an
exception by adding in the unlikely bonuses for all players who signed that
season. This prevents a team from signing multiple players to lower salaries
but with lots of unlikely bonuses that collectively exceed the cap room it
has to offer. For example, if the Non-Taxpayer Mid-Level exception is $5
million and this exception is used to sign a player to a contract with $2
million in base salary and $200,000 in unlikely incentives, then only $2.8
million of their Non-Taxpayer Mid-Level exception can be used to sign other
players.
Incentives must be structured so that they provide an incentive for positive
achievement by the player or team, and are based upon numerical benchmarks
(such as points per game or team wins) or generally recognized league
honors1. The numerical benchmarks must be specific