Basically you just take the difference in games won (+ or -) add the difference in games lost (+ or -) and then divide by two.
If you beat a team you are 1 game up on the team. But because you are comparing a bunch of different teams who are all playing each other on moving schedules, you break the effect of that one game in half--the winning team goes up +1/2, the losing team down -1/2.
Most boards use the first place team, but you can use any. The Dallasmavericks.com playoff tracker uses whoever is in eighth place.
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Basketball 101: The point of the game is to put the ball through hoop.
Corollary #1: If you put the ball through the hoop more than the other guy, you win.
Corollary #2: If you can't do that, get off the floor.
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