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They were listed here last week as No. 1 in payroll based on 25-man rosters and disabled-list players, the customary way management and the players' union have computed such matters.
According to figures sent to clubs last week by the labor relations department in the commissioner's office, the Yankees have a $98.8 million payroll based on the annual average value of contracts, the Dodgers $97.7 million and the Mets $92.1 million.
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Payroll is based on the following assumptions: In addition to the principal owner, a full-time manager (40hr/wk) and part-time manager (16hr/wk) will begin employment in September to cover a 7 day work week schedule.
Luxury tax payrolls are based on the average annual value of contracts of players on 40-man rosters.
General Manager Brian Cashman, who had to break the news to Boone by phone and didn't relish the chore, nonetheless said it would have been foolish to keep Boone on the payroll, to surrender to sentimentality based on one home run.
How could the Angels, with a payroll of only $77 million, be so much better than his Yankees, with their payroll of $171 million based on his cable riches?
The Yankees' overall payroll for 2004, based on average annual payouts to 24 players and including the termination pay the club is expected to give Boone, will be about $180 million.
Payroll taxes are based on wages and salaries for all employees, including hourly teachers (shown here as direct cost of sales).
Investigators have not found a connection between the two families, suggesting that the knowledge of how to exploit the payroll system could have been widespread and the ongoing investigation is based on payroll records provided by the parent company.
A hallmark of the Rockies' philosophy is payroll efficiency, a Baseball Prospectus metric that predicts how many wins a team should have based on payroll and market size.
America publishes two jobs reports each month: one based on a survey of employer payrolls; another based on a sample of households, which yields the unemployment rate.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com