During negotiations to create its current collective bargaining agreement, the NBA did its best to limit the amount of money its teams would be able and willing to spend on their rosters by implementing a much more punitive luxury tax system, one that officially goes into effect this season.

But that more punitive system wasn’t enough to prevent the Nets from shelling out millions of billionaire owner Mikhail Prokhorov’s personal fortune this offseason.

Between completing their blockbuster draft night trade with the Celtics, re-signing Andray Blatche and signing Andrei Kirilenko, Shaun Livingston and Alan Anderson, the Nets sent their payroll soaring to more than $100 million for the coming season, which means they’ve also committed to paying a massive luxury tax bill of roughly $87 million next year.

“I would say it’s no secret that we went into collective bargaining seeking a hard cap,” NBA deputy commissioner Adam Silver — one of the main architects of the current CBA and who will replace David Stern as commissioner when Stern steps down Feb. 1 — told The Post Wednesday after speaking at the league’s Rookie Transition Program in Florham Park.

Reported by Tim Bontemps of the New York Post