NEW YORK (WFAN/AP) — After negotiations broke down last week, further cancellations to the NBA schedule seemed inevitable.

Well, according to the New York Daily News, it’s about to become official: the league will announce “at least” two more lost weeks of play on Tuesday.

The labor impasse is expected to claim 102 more games — all the way through Nov. 28, the paper reported. The first two weeks of the season — 100 games in all — already have been canceled.

That’s in stark contrast to the NFL lockout, in which only the preseason Hall of Fame game was canceled. The NFL always insisted that it would play, a rallying cry that is absent from the NBA negotiations. Of course, the NFL players and owners were fighting over how to split billions of dollars of revenue whereas the NBA says it lost $300 million last season and that only eight of its 30 clubs made money.

NBA owners have their priorities, and it appears playing games isn’t first on that list.

The league is looking beyond this month — and maybe beyond this season, if that’s what it takes — to implement an extreme financial makeover after years of sizeable losses.

Owners are determined to reshape the league by creating a system like the NFL or NHL, where spending is capped and small-market teams truly can compete with the big boys. But reforming the NHL’s financial structure required a lengthy lockout, wiping out the entire 2004-05 season. And the NFL is making money, not losing it.

“If you’re going to take a year off, you better really address your problems,” NHL commissioner Gary Bettman told WFAN’s Mike Francesa on Monday. “We understood that if we were going to do what we did, we better make a substantial improvement. You never say it was worth it … but if you’ve got to do it you better make it count.”

NBA commissioner David Stern has long warned that once games are missed, both sides might stiffen their proposals in hopes of recovering what’s been lost, which is why he told Francesa earlier this month he feared games could be lost through Christmas without a deal by last Tuesday.

After three days and 30 hours of meetings with a federal mediator, negotiations fell apart Thursday when union officials said they were told they must commit to a 50-50 split of revenues before owners would agree to discuss the salary cap system.

There is no indication owners will be prepared to go beyond a 50-50 split, and with players currently at 52.5 or 53, the sides are about $100 million apart on an annual basis.

Players seem willing to give on one of the issues if they scored concessions on the other — they’ve already offered to reduce their guarantee of revenues from 57 percent — but management has made it clear it must have both. That doesn’t leave much room for compromise.

Or a season.

After labor talks broke down, Spurs owner Peter Holt was asked if owners might be willing to sit out a year to get the changes they crave.

“The competitive issues and the economic issues, certainly we don’t want to lose the season, I don’t think the NHL did either. It ended up happening,” said Holt, chairman of the owners’ labor relations committee. “There are certain things that we feel we must have.”

And that makes a lost NBA season a possibility.

That comes as no surprise to players’ association executive director Billy Hunter. He started to believe two or three years ago that owners intended to lock out the players so they could force through the changes they wanted. Now he doesn’t see enough owners who can stop it from happening.

He identified big-market owners Jerry Buss of the Lakers, the Knicks’ Jim Dolan, Miami’s Micky Arison and Dallas’ Mark Cuban as owners he believed were open to anything that could lead to games, but there were many more from the small markets “that were dug in, and I think they’re carrying the day.”

“And unfortunately. I think what we have to do is we have to miss more games for it to really set in,” Hunter said. “And that’s what I kept trying to tell them is that this thing is on a slippery slope and we’re already losing games, the first two weeks, and if we continue to go in that decline, it may become intractable to get people to move from their respective positions.”

NBA fans: do you have any hope of a 2011-12 season? Be heard in the comments below…

(TM and Copyright 2011 CBS Radio Inc. and its relevant subsidiaries. CBS RADIO and EYE Logo TM and Copyright 2011 CBS Broadcasting Inc. Used under license. All Rights Reserved. This material may not be published, broadcast, rewritten, or redistributed. The Associated Press contributed to this report.)

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