PER takes into account positive accomplishments, such as field goals, free throws, 3-pointers, assists, rebounds, blocks and steals, and negative ones, such as missed shots, turnovers and personal fouls. The formula adds positive stats and subtracts negative ones through a statistical point value system. The rating for each player is then adjusted to a per-minute basis so that, for example, substitutes can be compared with starters in playing time debates. It is also adjusted for the team's pace. In the end, one number sums up the players' statistical accomplishments for that season.