When calculating the amount of the Qualifying Offer, MLB and the players' union find the average salary of the 125 highest-paid players. For each player on a 40-man roster or the 60-day DL on August 31st, they total his base salary, pro-rated signing bonus, pro-rated buyout on the first club or mutual option year, and earned bonuses at year's end. The calculations are more complicated in some cases, but just by following the basics of that method I thought it'd be interesting to list each team's highest-paid player in 2013.