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Keeping Score: With Steve Kerr Sidelined, Warriors’ Perfect Start Raises Questions of Credit

In a flawless start to the season, it is tempting to try to find fault amid the perfection. With the Golden State Warriors displaying no obvious issues on the court, close watchers of the team have set their sights on a rule that prevents Luke Walton, the interim coach, from getting credit for any of the victories.

The only problem is there is no rule, or at least not one written into the N.B.A.’s rule book, that gives Golden State’s victories to Steve Kerr while he recovers from off-season back surgery. Instead, the practice of awarding wins and losses to a head coach in absentia, regardless of the circumstances, is the product of a longstanding policy that was never formalized.