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Players who have been on the Active Roster. Some may be inactive now but the time spent on the Active Roster is used to calculate the prorated cap hit.
Players on IR and Long Term IR. For this website, I originally had it such that players on LTIR won't count so that each and every team's cap limit is at $50.3 million for 07/08. However, I've abandoned this as it did not show the true Cap Space.
Buyouts
Retired players with contracts signed when aged 35 or over
Bonuses count against the cap if met. If the bonuses are met and pushes the team's Cap Hit over the upper limit, the overage is added on to the following year's Cap Hit.
All Bonuses are included in the Cap Hit calculation to illustrate the "worst-case" scenario for the team. If the bonuses aren't met, the player's Cap Hit will actually be lower. Therefore the current Cap Hit that you see may not be accurate.

Age = Player's age as of June 30, 2007
Cap Number = Total amount of salary for the current contract plus bonuses divided by contract length (for old contracts signed before the new CBA, only salary, bonuses and length is considered from 05/06 and on)
Total Days = The estimated amount of days spent on the active roster (maximum amount is 187 for 07/08 season)
Actual Cap Hit = 'Cap Number' multiplied by 'Total Days' divided by the maximum Total Days
Ext = New cap number that takes effect in 08/09 for players who've signed extensions
Total Cap Hit = The sum of all individual cap hits (scroll up to see what counts)
Bonus Cushion = Total amount of 07/08 Bonuses (a team can go over the Cap limit by this amount up to a maximum of 7.5% of the Cap limit, which is $3.7725 million)
LTIR Replacement = The amount a team can go over the Cap limit due to the cap hits of players who are replacing a player or players on LTIR
Cap Space = Cap limit (which is $50.3 million in 07/08) plus the Bonus Cushion and LTIR Replacement amounts minus the team's Total Cap Hit
Average Age = Weighted average age of team based on active days of all players
Estimated Cap Hit = Sum of individual cap hits based on players with one way deals
Estimated Payroll = Sum of individual yearly salaries based on players with one-way deals
Players Signed = Amount of players with one-way deals

Players in red are on the Injured Reserve (IR) or Long Term Injured Reserve (LTIR) (those on LTIR will be noted in the Comment column)
Players in grey are inactive

Some teams are over the Cap limit of $50.3 million but still have Cap Space. This is possible for a few reasons:
- The LTIR Replacement amount allows teams to go over the Cap limit.
- The Bonus Cushion which is the total amount of Performance Bonuses for a team during a particular season. At the end of the season, if the team did indeed go over the Cap limit of $50.3 million due to bonuses that were achieved, the overage gets tacked on to next year's Total Cap Hit.