http://collegespun.com/homepage-new/espn-reportedly-owes-advertisers-a-l...

"According to a report by Broadcasting & Cable, the network owes advertisers roughly $20 million in makegoods because the ratings for the two semifinal games were much lower than estimated. 

Neither the Orange Bowl between Clemson and Oklahoma nor the Cotton Bowl between Alabama and Michigan State performed well on TV. The ratings suffered a massive drop from last season, recording scores nearly 35 percent lower than the previous playoff. "