The Cleveland Cavaliers may have won a championship last season, but that does not mean their front office are taking a breather in further improving the roster, even if it costs them millions of dollars more.

Together with the L.A. Clippers, they are the only teams in the league entering this season above the luxury tax threshold.

An argument can be made that the sum Cleveland now holds spiked after the recent signing of J.R. Smith, but the Cavs would have still been tax payers even if they gave Smith less money.

On the other hand, the Clippers still have a chance to get below the cap if they find other teams who are willing to trade and take some of their players’ owed salaries, but that’s not a realistic scenario considering their goals this season.

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Luckily for the Wine and Gold, Dan Gilbert and company have not had any problem paying the luxury-tax. It was never an issue as long as the team improved.

If the Cavaliers were willing to pay $54 million last season for a championship in return, it’s easy to understand why they wouldn’t mind paying more this year if it means taking a step closer to becoming a dynasty in the NBA.