What I considered when making the list:
Player quality: How good a player is now as where they could be moving forward. Teams win championships with MVPs and top tier talent is the most valuable commodity in basketball, especially with individual max contracts. Truly elite players also typically translate into at least regular season success. For guys currently younger than their peak, their ceiling and the likelihood of reaching that ceiling matter a great deal. Versatility and longevity were major factors as well.
Player age: Since everyone on this list is a good basketball player, how much total value they will contribute to their teams comes more in both duration of success rather and degree. This factor takes older high quality players like Tim Duncan, Kobe Bryant and Dirk Nowitzki out since there are similarly good players who will have longer remaining careers.
Contract: Since the NBA has a salary cap, luxury tax and Collective Bargaining Agreement to shape how teams can be built, the financial commitment to each player means a great deal. While the years and total dollars matter significantly, it is hard to understate the importance of “team control” through Restricted Free Agency since it allows a franchise to retain a player unless he undertakes extraordinary measures. For example, Dwight Howard and Andre Drummond will likely be free agents the same summer, yet Detroit can keep Drummond as long as they are willing to match any offer. Houston would love the same opportunity.
Positional value and scarcity: I value primary scorers, elite defenders and primary ballhandlers more than just about anything else on the floor because of how hard they are to find. True centers get pushed up as well because of how few of them are left in the league and the reverse is true for power forwards that cannot defend another position.
Durability/Injury Status: Players must be on the court in order to contribute. As such, a guy being more or less likely than others to miss meaningful time was considered in the process.