Earlier posts had the PTP part right as far as I know. I never paid much attention to transliteration of Cyrillic, there always seems to be some argument over the vowels.
I would knock the TK up by 1 to 16.
When comparing penetration values be very wary as different states used different target materials and different criteria for penetration. The Soviets used a system of IP (initial penetration) where 20% of the projectile penetrated and CP (certified penetration) where 75% penetrated.
From memory, I think the Germans used 50%, the British used varying % (20%, 40% and 70% for different classes of guns come to mind) but closer to the German overall.
A second source of confusion is the projectile type. EG the British 6lbr (57L) started with solid shot (AP) then added capped shot (APC) to deal with face hardened armour and finally added a ballistic shield (cap) to improve the aerodynamics of the APC to give APCBC. And they had two lengths of gun. However in all the steps to improve the ammunition the Soviet ZiS-2 seems to have kept from 10 to 20 mm ahead of the various length 6lbr, at least until APDS came along.
Ditto the US 37mm (37LL) started out as inferior to the British 2lbr (40L) but had capped shot much earlier and that had a better chance against the likes of the the Pz III H. ASL figures, I assume for simplicity, assume the best ammo of its class (AP, APCR, APDS, HEAT) for a gun even if historically there was a lot of variation in performance between sub-types.
Any figures I have seen for the Soviet F-34 (76L tank gun) and US 75 mm M3 show no real difference (76L: 75 mm at 90°, 500 m, 75: 76 mm at 90°, 500 m) yet the ASL TK have 13 (76L) and 14 (75). Ditto the Soviet 85 is closer to the German 88 than ASL suggests, I could go on and on.
Talking about annoying ASL things, the ZiS-2 (57LL) and ZiS-3 (76L) had the exact same carriage and shield, the only difference was the gun and sights. Indeed the ZiS-2 gun was much longer than the ZiS-3, yet the ZiS-2 is a small target and the ZiS-3 is a normal target. Grrrrrrr!:angry: Admitedly the 76L gun represents some earlier guns as well, but they differed little in size. Even if both were normal size, the (longer) Zis-2 could set up in a building whilst the (shorter) ZiS-3 could not. Double Grrrrrrrr!