In terms of accurate and up-to-date salary information for the NBA there is no greater source than Mark Deek's ShamSports. You should have it in your bookmarks. Today Mark updated Sacramento's salary cap page following the draft, signings and trades that have occurred since the end of the season.

Surprisingly, the Kings are at exactly 100% of the cap following the signing of Ray McCallum. This is the firs time the Kings have been at the cap in a few years. They got there thanks to the acquisitions of Ben McLemore, Ray McCallum, Greivis Vasquez, Carl Landry and Luc Mbah a Moute.

One of the great things about ShamSports is the ability to see how contracts are structured:

Landry signed a 4 year, $26 million contract and is being paid $6.5 million in each of the 4 years with no increases or decreases.

Ray McCallum signed a 3 year, $2.3 million deal. His first two years are fully guaranteed, while his third year is fully unguaranteed until July 20th, 2015.

We also can see how the New Orleans Pelicans structured Tyreke Evans' contract now. Per Mark, the contract starts at $11.7 million and declines each year after that, ending with $10.2 million in the fourth and final year of the contract. The contract also contains a trade kicker for the lesser of $1 million or 15% of the contract.

For those wondering how the Kings could sign another player while being at 100% of the cap, the team still has the ability to use their Room Exception, a provision available for teams who fall enough below the cap to lose their mid-level exception, which the Kings did before signing Landry. The Room Exception is worth $2.5 million this year, so that is what Sacramento would need to use to sign someone like Greg Oden or Cole Aldrich, unless they clear some more salary via trade.