We all know that Scoresheet makes substitutions in the starting line-up (due to lack of playing time) by going down from the top of the bench and checking if each player can be fitted into the starting line-up based on his listed positions and the alternate positions listed by each starting player. If no player on the bench fits, Scoresheet will pass through the bench a second time expanding listed positions to every position to which those players qualify.

Eventually, the sim expands that list of eligible positions even further so that, for example, it will look for a shortstop to play secondbase or any player to play firstbase. Before it goes that far, however, it checks your taxi squad for players who qualify at a position that will fulfill your line-up requirement. The last resort is the generic AAA player - who plays more like an average single A player.

Scoresheet treats DHs differently. The substitutes are by PH ranking. An additional nuance is that if your DH is listed at another position such as DH-OF and a vacancy opens up at that position, then Scoresheet will move your DH to that position (in this example OF) and look for the top ranked PH to DH rather than take the highest listed player on your bench who could have filled that vacancy (outfield). Hence, only list your DH as a DH unless you want him to move to that other position whenever a substitute is needed there and have your top ranked PH guy DH - instead of having your top sub fill the vacated position.

Here are the precise order of substitute filling passes Scoresheet makes for each position as stated in May of 2008 by Scoresheet creator Dave Barton to scoresheet-talk moderator Brian Dewberry-Jones:

For a catcher:

1. Bench player listed at catcher (ordered by lineup card order)
2. Bench player qualified at catcher but not listed at catcher  (ordered by lineup card order)
3. Taxi squad player that qualifies at catcher (ordered by playing time)
4. C AAA

For a 1B:

1. Bench player listed at 1B (ordered by lineup card order)
2. Bench player qualified at 1B but not listed at 1B (ordered by lineup card order)
3. Taxi squad player that qualifies at 1B (ordered by playing time)
4. Bench player (ordered by ph number)
5. Taxi squad player (ordered by playing time)
6. 1B/OF AAA

For a 2B:

1. Bench player listed at 2B (ordered by lineup card order)
2. Bench player qualified at 2B but not listed at 2B (ordered by lineup card order)
3. Taxi squad player that qualifies at 2B (ordered by playing time)
4. Bench player qualified at ss (ordered by lineup card order)
5. Taxi squad player qualified at ss (ordered by playing time)
6. Bench player qualified at 3b (ordered by lineup card order)
7. Taxi squad player qualified at 3B (ordered by playing time)
8. INF AAA

For a 3B:

1. Bench player listed at 3B (ordered by lineup card order)
2. Bench player qualified at 3B but not listed at 3B (ordered by lineup card order)
3. Taxi squad player that qualifies at 3B (ordered by playing time)
4. Bench player qualified at 2B or SS (ordered by lineup card order)
5. Taxi squad player qualified at 2B or SS (ordered by playing time)
6. INF AAA

For a SS:

1. Bench player listed at SS (ordered by lineup card order)
2. Bench player qualified at SS but not listed at SS (ordered by lineup card order)
3. Taxi squad player that qualifies at SS (ordered by playing time)
4. Bench player qualified at 2B or 3B (ordered by lineup card order)
5. Taxi squad player qualified at 2B or 3B (ordered by playing time)
6. INF AAA

For a OF:

1. Bench player listed at OF (ordered by lineup card order)
2. Bench player qualified at OF but not listed at OF (ordered by lineup card order)
3. Taxi squad player that qualifies at OF (ordered by playing time)
4. Bench player (ordered by lineup card order)
5. Taxi squad player (ordered by playing time)
4. 1B/OF AAA

For a DH:

1. Bench player (ordered by ph number)
2. Taxi squad player (ordered by playing time)
3. 1B/OF AAA

Scoresheet’s creator Dave Barton summarized the implications with an example in scoresheet-talk on March 7, 2005:

 . . . only list guys where they really qualify applies for example if you have a weak hitting SS at the bottom of your bench who you can use in a utility role in an emergency. There's no need to list him at 2B-3B-SS just so he can play all those positions, just list him at SS if that's the only place you'd really *like* him to play and the computer will move him to 2B of 3B if it has to (before using Infielder, AAA). If you list him at 2B and/or 3B then the computer thinks you really want him used there, so it'll use him there before other options like looking into your farm system / taxi squad.

Finally, there are a few rare quirks that you might want to be aware of that this article pointed out a long time ago.