Owners want basketball-related income (BRI) to be re-formulated to take account of their expenses.  The union may be willing to negotiate a change in the way BRI is calculated, provided players continue receiving a healthy share.

The escrow tax provisions under the current CBA require that 8 percent of player salaries be set aside in case the players' share exceeds 57 percent of BRI this season.  If under a new collective bargaining agreement BRI is re-formulated -- and/or the players' share of BRI is reduced -- signed contracts that are already in existence would also be impacted.

In addition, the league is discussing an increase in the size of the revenue pool that is shared among owners, to ensure that all teams are profitable.