They had a great article on this in the Fall edition of Pope and Young Newsletter/Magazine.

The people who came up with the scoring system did so to rank how "perfect" a rack is according to their vision, which was one wide but not too wide, and symetrical tines, and mass.

There is no such thing as a gross score, only the net counts. It is not listed on te\he B & C or P&Y score sheet anywhere. Only the net value. We only invented the term gross because it gives total antler lenght regardless of symmetry.

The net score is the ONLY way you can realistically compare two racks.