Coming off a one-season lockout in which the league failed to play a single game, the Capitals have the fourth-worst record in the NHL and rank last in the league in attendance. Nonetheless, the team may post its best financial year since owner Ted Leonsis bought it for $85 million in 1999, thanks to one of the lowest payrolls in the league and revenue sharing that could send an extra $5 to $10 million to the bottom line. "We will lose about $5 million, which is great news for us considering we lost $35 million one year and $25 million last time we played," Leonsis said in an e-mail.