It's hard to believe, but the NBA All-Star break is fast approaching. In about a month, we'll be taking a break from the regular season to observe the midseason classic.

The break isn't just a time for fun nor is it simply a time for rest. It marks a turn in the season, from the first 50 or so games building identities and chemistry to the last 30 or so and making a push toward the playoffs.

For some teams, though, that isn't the case. These teams are well aware they're not going to be a playoff squad this season. Their key players are likely young and inexperienced ones. Knowing that, they continue to build chemistry and develop talent.

This type of practice is often referred to as tanking, because teams aren't fully focused on winning and are okay with losing while developing as a team. And, of course, there's the additional upside of receiving a lottery pick in the draft.

There are many teams at the bottom of the league that will be using this strategy in the second part of this season. As a fantasy basketball owner, it's important to know which teams those are and how changes may affect players on their team. But it's also key to target those who will become relevant in the free agent pool.

Using players' current numbers per 36 minutes of play, here are 10 potential targets.