Here's the original Zap2it article.
"Comedic value is determined by multiplying the recognizability of the main character (R) by their delusions of grandeur (D). This is added to the verbal wit of the script (V), and the total is multiplied by the amount someone falls over or suffers a physical injury (F).
"The difference in social status between the highest- and lowest-ranking characters (S) is added, and finally the total is divided by the success of any scheme or stratagem in the show (A). Each term in the formula is assigned a value up to a maximum of 10 to give an overall scientific score."