First there is a 5 year with same team bonus, if that does not apply then its the combined ratings of coaches. Pitching and Bullpen for Pitchers, and Hitting and Fielding for Hitters. Then if it is still tied pitchers will want a pitchers park and hitters will want a hitters park. Now I have also heard people say that winning % from previous season is applied too, but I have not seen this come into play in my max contract offers. which has been MANY! lol Hope that helps.