The Los Angeles Lakers could spent nearly $200 million on player payroll and associated luxury taxes during the 13-14 season.

The Lakers already have $79.6 million committed to eight players for the 13-14 season. Assuming they re-sign Howard next summer to a maximum contract that calls for him to make $20.5 million in the first year, they will then exceed a payroll of over $100 million.

The Lakers still have their amnesty provision, should they decide to use it next offseason.

"Whenever I've talked to [Buss] about a budget, it's always kind of, 'Well, Mitch, we have a budget, but tell me who you're thinking about and I'll tell you if I want him,'" Mitch Kupchak said. "So yes, the budget and tax threshold is something we're going to pay attention to, but he's always understood the value and allure of a superstar and a team that wins."