For anyone having trouble understanding TPEs. Most are created during a trade when salaries don't exactly match but are within trade limit of in and out. TPEs can also be made if a team absorbs a players salary and does not trade any salary back. Often to absorb salary you give a pick*. Often TPEs are shuffled about because teams are constantly tanking, dumping salary, or looking for a trade chip. They don't go away they just get renamed/credited till a team decides to let it expire.