The Associated Press power rankings are formed by a 12 member panel. 32 Points forms a first place vote, while one point forms a last place vote. In the latest version of the AP's power rankings, the Bengals placed at number 14. They were behind the Falcons and slightly ahead of the Cowboys, with 218 total points. 12 teams make the playoffs every season, so 14 seems about right for a team that most consider to be a fringe playoff team.
Now do not put too much stock in power rankings because the "experts" change their minds as often as I see that "Baconator" commercial on television. This is nothing more than an early gauge on how others view this Bengal team. Last season the Bengals were ranked in the bottom three by most "experts". We all know how that turned out. The Packers came in first, the Patriots second, and the world champion Giants third in the power rankings. The bottom three teams were the Browns at 30, the Jaguars at 31, and the Colts at 32. I am somewhat surprised that the Jaguars are 31. They have a formidable defense. But that is a discussion for another time.