David Beckham’s MLS Balance Sheet in the Red After 6 Seasons with Galaxy

As David Beckham prepares to play his last game with the Los Angeles Galaxy, it is time to review the former England captain's balance sheet in the States with MLS.

Black or red? No, that's not a reference to his AC Milan jersey. It's a question of whether that balance sheet shows net gains or losses for the U.S. league that changed its rules and its salary structure to accommodate Beckham's 2007 arrival.

MLS commissioner Don Garber sees nothing but gains.

Citing league attendance and expansion, as well as Galaxy competitiveness, Garber said Beckham achieved every goal and then some. "Overdelivered," was the commissioner's exact characterization.

With all due respect to Garber, that statement is an overreach.

As the blogosphere eagerly awaits word on Beckham's next adventure, whether on the playing field or in an owner's box, let's establish some ground rules for this slideshow.

It is not about Beckham's q...

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