This is a pretty good summary (a few details may be out of date?):
https://novacapsfans.com/2020/07/04/...ion-agreement/
Quote:
Escrow
players cannot pay a higher escrow percentage than:
2020-21: 20%
2021-22: 14-18% (TBD)
2022-23: 10%
2023-24-2025-26: 6%
Salary Deferral
Players will put off 10% of both salary and signing bonus for next season, which will be paid back to players in three equal payments in 2023-24, 2024-25, and 2025-26
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10% deferral on top of the 20% escrow is where people keep arriving at the 72% figure for next year.
All of the return to play details were coming out at the same time, so naturally the CBA minutia didn't get as much press.