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Since its creation in 2011, CBS Sports has been the home of the original Fantasy Football Trade Values Chart, designed to help guide you in making fair trades in your non-PPR, PPR and SuperFlex/2QB leagues. However, Fantasy managers should take off 20% of the value in any trade where one side has two or more players than the other.
As said here by https://www.cbssports.com/fantasy/football/news/fantasy-football-week-15-rest-of-season-rankings-position-by-position-plus-trade-values-chart/