The estimated 2011 Dodger payroll is approaching $110 million.
This includes deferred payments. Why does this include deferred payments? Because if you don't include deferred payments, then you're never accounting for those payments being made. The fact that some of those payments are going to players no longer on the team doesn't mean they're not part of the player payroll.
The Dodgers are paying Manny Ramirez this year, even though he is no longer part of the team. But it's not like those payments shouldn't count. Not only were they an investment in the 2009-10 pennant pursuits, they have an impact on what's going on today.
We can debate endlessly about the wisdom of all Dodger contracts, but don't let anyone try to tell you that the Dodger payroll is in the $90 million neighborhood right now. It's simply not true.
Footnote: The Dodger 40-man roster needs to lose a player, or perhaps more accurately, the Dodgers need to tell us who they've dropped. There are currently 41 players listed.