Forbes has released its 2010 list of Hollywood’s Most Over-Paid Actors. Forbes creates the list by looking at the highest-earning actors in Hollywood that have starred in at least three movies in the past five years at opened in more than 500 theaters. They calculate each star’s estimated earnings on each film, then look at each movie’s estimated budget, and box-office, DVD and television earnings to figure out an operating income for each film. Finally, they add up “each star’s compensation on his or her last three films and the operating income on those films, and divide total operating income by the star’s total compensation to come up with a return-on-investment number.” The final number represents an average of how much a studio earns for every dollar paid to the actors.