In B.C.S., Dollars Are the Only Relevant Numbers

. . . Under the rules, the championship teams of the Atlantic Coast, Big 12, Big East, Big Ten, Pacific-10 and Southeastern Conferences go to the B.C.S. automatically. This season, the first team in each conference to qualify receives $18 million — win, lose or draw — and that money is distributed in that team’s conference. If a second team from a conference qualifies, the conference shares an additional $4.5 million.

But the rules for the other five conferences are different. One champion from one of the non-B.C.S. conferences gets in if it is ranked in the top 12 or ranked in the top 16 but higher than a B.C.S. conference champion. That is how Utah, ranked sixth, found its way to the Sugar Bowl against Alabama and an $18 million payday, to be shared among the five smaller conferences.

But no other small-conference team made it. Boise State went 12-0, won the Western Athletic Conference and finished the regular season ranked ninth in the B.C.S. For this, the Broncos earned a trip to the inventively named San Diego County Credit Union Poinsettia Bowl and collected $750,000 — a set of steak knives compared with the Cadillac that is a B.C.S. berth, even after sharing the revenue. Boise State lost that game to Texas Christian, another non-B.C.S. program. The Horned Frogs finished second to Utah in the Mountain West and ranked 11th in the final B.C.S. standings.

Boise State and T.C.U. ranked higher in the B.C.S. than the Orange Bowl participants: No. 12 Cincinnati, winner of the Big East, and No. 19 Virginia Tech, winner of the Atlantic Coast. For their efforts, the Bearcats and Hokies came away with $18 million each for their leagues to share. Strange? It becomes even stranger.

Notre Dame, an independent, goes to the B.C.S. if it ranks eighth or higher in the standings — not a consideration this year because the team made no one’s top 25. But no matter: Notre Dame gets an automatic $1.3 million payout whether it makes it to the championship series or not.

Keeping Score – NYTimes.com