As we head into the summer, I thought I could give my take on how valuable the team's assets are. I've done this a couple times before, but it is still weird to talk about people as "assets". Remind yourself the "asset" is not the person but the contract with that person to play professional basketball for a given $ amount over a given amount of years.

Initially I had Horford and Baynes on this list but it is a bit silly with their options. They would absolutely ask for assurances that they wouldn't be traded before opting in.

Tier 1:

1. Jayson Tatum

While some might think Brown is more valuable after last year, he has an additional year on his rookie deal and I'd be willing to bet most GM's would prefer Tatum still.

2. Jaylen Brown

Tier 2:

3. Marcus Smart

How quickly his deal turned from an overpay into reasonable money for a good young starter.

4. Memphis Pick

I think this pick has been inflated in value for a while now by Celtics' fans, but it represents the C's only remaining lottery ticket which could turn into a really nice high pick.

Tier 3:

5. Robert Williams

Things start to get murky here. You could argue that the #14 pick is more valuable, but I think given that it isn't a super deep draft, Williams showed enough to take this spot.

6. #14 pick

7. Gordon Hayward

Some would argue that given the size of his contract relative to his play, Hayward is a negative value. I don't think so. He showed enough progressing last year to remind some that he was a star not that long ago and that he could get back there during this contract.

Tier 4:

8. #20 pick

9. #22 pick

In my mind both of these picks are here over Ojeleye only because of the years of control which come with the rookie contracts.

10. Semi Ojeleye

I've always been a fan of his game, he's on a really reasonable salary and depending on how things go, I think he could have a very good year next year if given some run.

11. Guershon Yabusele

Tier 5:

12. Bird rights on Morris

13. RFA rights on Theis

I put Thies ahead of Rozier only because I think the C's might be able to bring him back at a reasonable number. Rozier is gone I think and likely only a positive asset insomuch as he can be used in a sign and trade, something I think is unlikely and highly overrated on these message boards.

14. RFA rights on Rozier

Let me know how you disagree.