Spread is always in degrees, and depth depends on which units you have chosen from the game settings menu, imperial or metric. Using metric it's naturally meters, and with imperial I thinkg it's in feet. As for the PK, the upper ship is your target, while the lower one is you. I'd need a few pics to explain the rest so I'm not gonna do it now, but I can tell you that we've been through it before and the forum has loads of threads on the subject, pics included.
