Attendance: Appears to be related to how much cash a team has. The less cash, the better the attendance. Ticket price also matters but not as much as cash on hand. Attendance should be based upon a combination of fan loyalty, ticket price and team performance.

Earnings: This is problematical. It appears to be based upon how much cash a team has. The more you have the less you earn. Occasionally you will lose over 1 billion dollars. Then you might gain a billion, or possibly lose another billion and overflow the counter so that it show a billion dollar profit. The team's win/loss record apparently has little to do with earnings.