Bench level is set at 75% of league average for all players except Starting Pitchers, whose bench level is 60%
Position players are compared to other position players while pitchers are compared to other pitchers.
LgWS/PA = League's total offensive Win Shares divided by league's total plate appearances
WS = Player's Offensive Win Shares
PA = Player's plate appearances
Offensive WSAB = WS - (LgWS/PA * PA)
It is important to note that Fielding Win Shares for each position played are compared to the league at that position.
LgWS/Inn = League's total Fielding Win Shares at that position divided by league's total innings
WS = Player's Fielding Win Shares at that position
Inn = Player's total innings at that position
Fielding WSAB = WS - (LgWS/Inn * Inn)
Starters are compared to other starters while relievers are compared to other relievers. As mentioned earlier, the bench level for starters is 60% while it's still 75% for relievers.
LgWS/IP = League's total Pitching Win Shares divided by league's total innings pitched
WS = Player's Pitching Win Shares
IP = Player's total innings pitched
Pitching WSAB = WS - (LgWS/IP * IP)