Q: How are forfeits accounted for in the ratings and standings?
A: Forfeits are really "administrative losses" and, in my opinion, are not a part of a team's on-field performance.
Even if the forfeits are for an ineligible player, I believe that teams should be rated by what they accomplish (or have accomplished) on the field.
So, the bottom line:
Forfeits ARE NOT part of the computer ratings--the ratings are computed with actual on-field performance. However, won-lost RECORDS ARE ADJUSTED to account for forfeits.
By handling forfeits in this way, a team's "rating" is not affected by the forfeit, but their won-lost record is.
(This policy began on 10/4/06, modified 10/24/07. We'll get it right eventually.)