Example: Cap = $85 million.
Team A:
* Carries $80 million in total cap hits for 4/5ths of the season.
* At the 4/5ths mark, when the trade deadline occurs, has been charged 80 x 4/5 = $64 million
* Can spend up to $21 million the rest of the way and still be cap compliant
* Permissibly - and without LTIR - makes trades and adds $15 million in cap dollars.
* Now carries $95 million in cap dollars from the trade deadline to the end of the season
* Gets charged 95 x 1/5 = $19 million for that last 1/5th of the season
* Ends the season having spent $83 million, so $2 million less than what was allowed under the cap
Your rule for the cap in the playoffs: that team - which had a roster that was completely valid in Game 82, which ran with a roster that was completely cap compliant the entire season, under the rules of how the salary cap is calculated had $2 million to spare - is non-compliant for the playoffs and must cut $10 million.