The Golden State Warriors and Los Angeles Lakers combined to pay more than $88 million in revenue sharing receipts to smaller market teams for the 2021-2022 season, according to a memo obtained by ESPN on Friday.

Eight more larger market teams -- including New York, Boston, Chicago, Dallas, Philadelphia, Miami, the LA Clippers and Brooklyn -- delivered an additional $75.6 million in revenue sharing to smaller market teams, the memo said, bringing the total amount from the 10 teams to $163.6 million.

There were 20 teams collecting a total of $404 million in revenue sharing that also included an additional $240 million in luxury tax payments, according to the memo.

The Warriors paid an additional $170 million in luxury tax payments, and the Lakers another $45 million in tax as part of the league's punitive penalty for exceeding the salary cap.

The Indiana Pacers received the most in revenue sharing receipts -- $42.2 million - along with the Denver Nuggets ($35.5M), Portland Trail Blazers ($32M), Charlotte Hornets ($31.6M), Sacramento Kings ($29.9M), New Orleans Pelicans ($28.9M), Memphis Grizzlies ($28M), San Antonio Spurs ($26.3M), Minnesota Timberwolves ($25.6M) and Orlando Magic ($23.4M), Detroit Pistons ($21.5M) and the Cleveland Cavaliers ($19.9M).

Under the terms of the NBA's collective bargaining agreement, 50 percent of the league's luxury tax payments are delivered into revenue sharing. The NBA total tax of $481 million accounted for the $240 million shared with the 10 non-tax paying teams that also included the Oklahoma City Thunder ($17.5M), Utah Jazz ($11.7M), Atlanta Hawks ($10.8M), Washington Wizards ($7.2M), Milwaukee Bucks ($6.7M), Toronto Raptors ($2.1M), Phoenix Suns ($1.6M) and Houston Rockets ($931,000), according to the memo.

ESPN's Front Office Insider Bobby Marks contributed to this report.