In this report for CBS Sports.com, Ken Berger notes that both attendance and ticket revenue have taken a dive around the NBA — a fact that has salary cap and luxury tax implications for one and all.

Berger notes: "Net gate receipts, the money teams make from ticket sales, fell to an average of $828,985 per game, down from $894,823 at the same point last season. Only nine teams were up or flat in average net gate receipts through Nov. 29, while 21 teams saw a decline."

In case you were wondering which buildings are running on empty, here is your list of the lowest 5 average attendances this season:

Memphis: 6,879, up 6.8 percent

Sacramento: 7,606, down 21.1 percent

Milwaukee: 8,331, down 26.7 percent

Philadelphia: 8,701, down 16.4 percent

Charlotte: 8,969, up 4.7 percent