On Thursday, Forbes published its "Most Overpaid NFL Players 2013" list, and to Travis Johnson's displeasure, it appears Dallas Cowboys quarterback Tony Romo may not be the biggest "thief" in the league after all.
Forbes' Chris Smith composed this deplorable lineup employing Doug Drinen's Approximate Value (AV) – a method that's been utilized by Pro-Football-Reference.com since 2008 – designed to measure how professional athletes underperform in relation to their pay over a number of years.
According to Smith's notes, the term "AV per 16" refers to each player's "per-game Approximate Value over the last three seasons grossed up to a full 16-game season."
As a point of reference to how this "Most Overpaid NFL Players 2013" stacks up, Smith indicates that, "the average AV per 16 for players making $2 million or more per season was 7.5 over the last three years."
Needless to say, Forbes' findings in this study are both fascinating and shocking. While many of the players on this year's "Most Overpaid NFL Players 2013" list are names one would expect to see, others many catch some NFL aficionados by surprise.