When operating at peak efficiency, the design of the five-out attack allows for smooth ball distribution and a wealth of scoring opportunities for every player on the floor.

With KJ Simpson running the show, the switch to that approach worked wonders for the Colorado men’s basketball team in 2023-24, with the Buffaloes finishing the season with a program-record 600 assists.

Yet head coach Tad Boyle often spoke last season that the switch in offensive philosophy wasn’t made solely for the talented and versatile team last year that reached the NCAA Tournament. Boyle was equally keen on utilizing the five-out approach with the Buffs roster he expected to field this season.

And so far, CU once again is sharing the wealth.

As the Buffs continue preparations for a demanding Big 12 Conference opener on Monday against No. 3 Iowa State (7 p.m., CBS Sports Network), they are again piling up assists in a share-the-wealth run that began with a loss against the Cyclones last month at the Maui Invitational.

“The assist totals have been a function of taking care of the ball — you’ve got to take care of it to get an assist, obviously — and sharing the ball, having good spacing,” Boyle said. “And guys finishing. You’ve got to make shots when you’re open. You’ve got to finish at the rim. So it’s a function of a lot of things that are going on well. That’s why teams with high assists are usually high-functioning, high-efficiency teams.”

Simpson’s 181 assists last year was the third-highest mark in program history, leading to the CU program’s best assist total since the stat was first tracked in 1974-75. Through nonconference play this season, the loss of Simpson to the NBA hasn’t dimmed that pace.

The Buffs (9-2) are averaging 17.0 assists per game, including 19.4 over the past five games, a run that began with 18 assists against Iowa State in Maui. CU has posted at least 18 assists in seven of 11 games, and matched a season-high with 22 last week against Bellarmine.

CU probably won’t have a player finish third among the individual assist leaders in the Big 12 as Simpson did in the Pac-12 last year, with Julian Hammond III leading the team at 3.5 per game. But five Buffs players recorded at least 20 assists during nonconference play.

“Our team, we’re very unselfish,” CU guard RJ Smith said. “We believe in each other. We all know we can score. We have a really deep team. If we see somebody open, we’re not going to look them off and not give them the ball. Everybody on our team can shoot. Everybody can score. We’re not selfish and that’s one thing that’s unique about this team.”

Like all facets of the Buffs’ game, the challenge ahead will be to take positives, like the club’s assist rate, and keep them rolling into Big 12 play. Despite a 28-point loss against the Cyclones last month, the Buffs actually turned in a strong game offensively, compiling 18 assists, going 8-for-19 on 3-pointers and finishing 17-for-18 at the free throw line.

It was the Buffs’ defense — Iowa State shot .603, the high mark for a CU foe this season — and 18 turnovers that turned the tide.

“It’s harder to do that against better defenses,” Boyle said. “The defense that we’re going to face, especially the one we’ll face (Monday), will be high-level defenses. If we can end up against 18 or 20 assists against those guys, it’s a good sign.”