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PB value starts with the highest(Bonds) then works from there.
I believe that PB value starts with the highest(Bonds) PB value, then works down from there.
This only accounts for approx. 2-4% drop, so what accounts for the rest. Not sure. I believe that the PB player - home field update program will be ran once all the seasons are over. This will change the numbers.
So what to do now for the really early planners. Well, it was mentioned that it looked like 78 might be next years cap. If you use that number, don't panic if you are at 85 - 95. Remember that the cap is based off of your 27 man roster. So subtract 5-10 guys that may be cut, then look at your total. If you are still over 85, then you may have to make a trade or two next year.
Good luck.