This is the best primer I've seen yet regarding the new CBA.
http://heathoops.com/2016/12/nba-players-association-reach-agreement-on-new-cba/Of particular importance to Celtics cap nerds:
Roster Charges: Roster charges, which are equal to the rookie minimum salary, will increase at the same rate as the rookie free agent minimum salary will increase. For 2017-18, the roster charge amount will increase from $562,493 to $815,615, a net increase of $253,122. The rise will alter the allocation of available cap space for all 30 teams next summer. When a team carries fewer than 12 players on the roster (including players under contract, free agents included in team salary, players given offer sheets, and first round draft picks) at any time during the offseason, a roster charge is automatically added for each player fewer than 12. The charges get removed when the team builds back up to 12 players.