Per MLB calculations, the Dodgers had the second-highest payroll in baseball in 2013, less than $150,000 shy of the Yankees.

The Dodgers last week got hit with a competitive balance tax bill for the first time, and will have to pay roughly $11.4 million for their 2014 payroll, per the Associated Press.

The limit to avoid paying tax in 2013 was $178 million. The Dodgers payroll came in at $236,872,242, per the AP, just shy of the Yankees, who at $237,018,889 had the highest payroll in baseball for the 15th consecutive season.

But for purposes of the tax, the Dodgers payroll was roughly $243 million, higher than the Yankees.

Payroll figures include the average annual value of all players on the 40-man roster, plus any bonuses earned or cash payments sent or received (the Dodgers received $3.9 million in 2013 from the Red Sox as part of the Punto Trade, for instance), plus a 1/30th share of the player benefit costs, reported by the AP at $10.8 million per team.

Note: The disparity between the Dodgers' payroll figure for tax purposes and the payroll worksheet is that I track actual payments made each season. For purposes of the tax, Hyun-Jin Ryu's bid fee of $25.7 million and dead money to Manny Ramirez, Andruw Jones and Hiroki Kuroda, for instance, doesn't count against the tax (the latter three counted against the tax when they were still under contract).

Per the collective bargaining agreement, as first time offenders, the Dodgers pay a tax of 17.5% of anything over $178 million. The Dodgers total bill, per the AP, was $11,415,959.