I'm not sure how anyone can say payroll can be higher or that payroll could be $120 million unless they have actually seen the books. Perhaps you are right, but not sure how such claims can be made without really knowing the facts. No one really knows outside of the people who run MLB teams...not even Forbes knows. They can make an educated guess, but they don't know anything for certain. In addition, I think owners are entitled to make a profit if they can. Not just a equity in the team profit, but an actual cash profit. Also, I'm not sure if a "large chunk" of TV deals like the Dodgers have go into revenue sharing. I guess it depends on what you consider a large chunk. Whatever it is, it certainly does not put teams like the Brewers, Pirates, Twins, and Royals on the same level as the Yankees, Red Sox, Dodgers, and Angels.