Points are awarded according to the following formula:

1. Each artist’s charted singles are given points based on their highest charted position:

#1 = 100 points for its first week at #1, plus 10 points for each additional week at #1
#2 = 90 points for its first week at #2, plus 5 points for each additional week at #2
#3 = 80 points for its first week at #3, plus 3 points for each additional week at #3
#4-5 = 70 points
#6-10 = 60 points
#11-20 = 50 points
#21-30 = 45 points
#31-40 = 40 points
#41-50 = 35 points
#51-60 = 30 points
#61-70 = 25 points
#71-80 = 20 points
#81-90 = 15 points
#91-100 = 10 points

2. Total weeks charted are added in.

In the case of a tie, the artist listed first is determined by the following tie-breaker rules:
1. Most charted singles
2. Most Top 40 singles
3. Most Top 10 singles
4. Most #1 singles

When two artists combine for a hit single, such as Marvin Gaye and Tammi Terrell, the full point value is given to both artists. Duos such as Sam & Dave, are considered regular recording teams, and their points are not shared by either artist individually.
 

Source: Top R&B Singles 1942-1995 by  Joel Whitburn