Thanks to our friends at CelticsBlog: Bruins rank 60th. "Half of a team’s score was determined by its level of success on the field, court or ice. Bizjournals’ formula considered each franchise’s win-loss record, average margin of victory (or defeat), and playoff results. The other half was determined by a team’s relative success in business. The formula analyzed average home attendance, the percentage of available seats sold for home games, and the increase (or decline) in a franchise’s value from 2007 to 2008. The latter was based on annual estimates published by Forbes magazine. The study was confined to the 2008 calendar year. Statistics for the 2007-08 NBA and NHL seasons after Dec. 31, 2007, were combined with 2008-09 statistics through Dec. 31, 2008. Playoff results for the NFL, NBA and NHL came from the first half of 2008, since their 2008-09 playoffs had not begun as of the end of the year."