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" ... The skid comes at a critical time for the Rockets with the NBA calendar closing in on the February trade deadline. Having already mortgaged their future with the trade for Westbrook, the Rockets have no choice but to be all-in on this season. Having said that, there doesn’t seem to be too many avenues for improvement. There has not been any indication to date that the team is eager to exceed the luxury tax threshold and the roster is bereft of the sort of large tradable salaries needed to facilitate a significant transaction. ... "
" ... Then he started chasing the championship tail of the dog. He repeatedly mortgaged the future for a short-term focus on the playoffs. In 2010, this trade-off worked out well when Texas acquired pitcher Cliff Lee from the Mariners in a July “rent-a-player” for the rest of the season deal. The team gave up an elite prospect, but Lee helped the team make the playoffs and then propelled them to the World Series. Without him, they may not have made the playoffs. ... "
" ... When gifting mortgaged real estate, the donor is relieved of the debt while the encumbered value is treated as a sale to the recipient charity. Also different from mortgage-free gifts of real estate, capital gains realized from debt-financed assets are generally taxable to the charity as unrelated business income (UBTI) unless it meets certain exemptions. ... "