"...It is customary for players to sign for 120% of the scale. In all the years I have done this [not including this year; more on that later], I only known of four players that haven't; Sergio Rodriguez (signed for 100%), George Hill (signed for 120% for the first two years, then 80% for the final two), Donte Greene (signed an incentive laden contract that he hasn't yet got up to 120%) and Ian Mahinmi (all over the show). More specifically, as mentioned above, it is customary for players to sign for a guaranteed 100% of the scale, whilst earning the last 20% in incentives.
There is absolutely no rule about that, other than to declare 120% as being the maximum allowable amount. There is no stipulation that a player must get that much; they just always do so due to precedent. As I said, only four players have ever signed for less than the maximum 120%, even if several hundred have been eligible to do so. It is evident, therefore, that the precedent is strong, and that the protocol is set. Regardless of whether incentives are used, 120% is the standard operating procedure.
But what do those incentives entail?..."
http://blog.shamsports.com/2010/08/creative-financing-in-nba-2010_12.html
Sham and I were both hated by the monstrous ESPN moderator Magic2000. Sham was afraid of him, as was I. Very nice guy, in England. Said he was going to start his own site. Take a look at it now. That article is so full of info, it's encyclopedic. Go Sham!!