Is the contract of Kobe fall under the Bird Exception?

[asero]

Does it count in the computation of the teams salary cap?

[Gek]

Bird exceptions still count towards team salary, it just allows a team over the cap to maintain their players.

[asero]

Bird exceptions still count towards team salary, it just allows a team over the cap to maintain their players.

Yes. But if Kobe is under the bird exception, why does the team pays luxury taxes for exceeding the salary cap by 20 million.

[Gek]

Because it has nothing to do with a team not paying luxury taxes. It allows the team to go over the luxury cap to re-sign players. Else, they could not re-sign anyone if it exceeded the luxury cap (aside from the MLE, LLE and Vet's min).

[Dr Aki]

they're not exceptions

they're bird rights.

you must've been confused with the word exception and thought MLE/LLE/TPE

[CowsMoo]

Now I'm craving bananas.

[LApwnd]

bird exception is just like MLE, it just gives team who are over the cap ability to sign the player that is ALL, every player salary counts against the cap/luxury tax.