#91 from Coon's Salary Cap FAQ
For example, if a player on the last year of his rookie scale contract earns $5 million in 2018-19, and his contract is extended for four seasons starting at $10 million, with 5% raises, then his salary in each season will be:
If this player is traded during the 2018-19 season, then his outgoing salary from the sending team's perspective is his actual salary -- $5 million. But the player's incoming salary from the receiving team's perspective is $9.6 million -- the average of all five seasons. Such a player would be very difficult to trade -- a legal trade can only be accomplished if both teams add additional salary to the transaction, or if they include a third team that is able to absorb excess salary.