Description: The ATP's 55th Season 1940 - Draft Order determined by formula - 1940 team salary at Game 81 (in millions rounded to the tenth of a million) multiplied by 2 plus 1941 team keeper salary posted before Game 136 (in millions rounded to the tenth of a million) minus the total number of wins for the season - any team salaries of less than $50 million will count as $50 million - lowest formula score drafts 1st with others following for the first 2 rounds - remaining rounds worst to first based on s