Golden State Warriors
This includes a projected signing that is not yet official, so these figures are an estimate.
Over the first apron they lose sign-and-trade acquisitions, the full mid-level (only the smaller taxpayer MLE remains), the bi-annual exception, and must match salaries within 110% in trades.
Crossing the second apron at $221.7M would cost far more, so that $11.8M buffer is the number their front office watches. Their apron payroll counts $500K in unlikely bonuses, incentive money a player probably won't earn that counts against the aprons but not the cap or tax.
The rule behind this
The first apron is a spending line a few million above the luxury tax. Crossing it costs a team roster-building tools rather than just money: no acquiring players via sign-and-trade, no full mid-level exception (only the smaller taxpayer MLE), no bi-annual exception, no signing buyout players who earned more than the MLE, and trades must return salary within 110% of what goes out.
More Warriors questions
Numbers come straight from the live Warriors cap sheet, recomputed whenever the data updates.