Cavaliers Owner Dan Gilbert’s commitment to "spend whatever’s necessary to win a title" led to a loss of $40M last season, and the Cavs are "one of only a handful of teams to lose money last season," according to Kurt Badenhausen of FORBES. The loss last season was "nearly four times greater" than any other NBA franchise, "despite the windfall from hosting 10 playoff games." Even with the massive influx of new national TV money this season, the team is "likely headed for another huge operating loss." Gilbert has "spent aggressively" since LeBron James returned to the team in '14 and has been "rewarded with a soaring franchise value." James may be "frustrated with his bosses" regarding about team payroll spending, but the reality is that Gilbert has "spent money at almost an unprecedented level" (FORBES.com, 1/27). In Cleveland, Joe Vardon noted Gilbert and his partners spent $185M on the team's roster, with $115M in payroll. A source said that the estimate of the team's losses "was low" (Cleveland PLAIN DEALER, 1/28). James said, "He's the owner of the team, I'm one of the players on the team. I think all 14 guys have a working relationship with our owner. It's not about me and it's not about him, so, it's a non issue" (Cleveland PLAIN DEALER, 1/27).