Here's an example of a scaling.conf configuration file:
#
# Configuration file for touch screen to display coordinate mapping.
#
# The following modes are supported:
#
# - direct: Touch coordinates are reported exactly as they come in from the
# driver.
# params: *None*
#
# - scale: Touch coordinates are scaled to the client screen resolution.
# params: *None*
#
# - rect: Touch coordinates are ignored if they fall outside the specified
# (centered) rectangle.
# They are also rebased at the upper left corner of the rectangle.
# The offset represents the offset of the upper left corner of the
# rectangle relative to the upper left corner of the display.
# params: offset_x=N,
# offset_y=N
#
# - dim: Touch coordinates are scaled and shifted based on the physical
# dimensions of the touch panel and display.
# params: width_mm=N,
# height_mm=N,
# border_left_mm=N,
# border_right_mm=N,
# border_top_mm=N,
# border_bottom=N
#
# - calib: Touch coordinates are scaled and shifted based on calibration data.
# These paramaters can be written out by a libmtouch-calib based utility.
# params: disp_x=[X1:X2:X3:X4],
# disp_y=[Y1:Y2:Y3:Y4],
# mtouch_x=[X1:X2:X3:X4],
# mtouch_y=[Y1:Y2:Y3:Y4]
#
# The format of entries is as follows:
# WxH:mode=MODE,MODE_PARAMS
#
# Where MODE is one of the above listed mapping modes and MODE_PARAMS is the
# mode's corresponding params string.
#
# You can specify different mapping types for differrent resolutions.
# You can also specify multiple mapping types for the same resolution, but the
# first valid one will be chosen.
#
# Scaling based on calibration data
#1024x600:mode=calib,disp_x=[102:922:922:102],disp_y=[60:60:540:540], \
mtouch_x=[172:1108:1108:172],mtouch_y=[110:110:658:658]
# Scaling based on physical dimensions
#1024x600:mode=dim,width_mm=154,height_mm=90,border_left_mm=5,border_right_mm=5, \
border_top_mm=5,border_bottom_mm=5
# Simple scaling to client resolution
1024x600:mode=scale
# No scaling, report coordinates exactly as the driver hands them to the client
#1024x600:mode=direct
# Same as above, except when the client resolution is 1280x768
#1280x768:mode=direct
# Scaling to a centered rectangle, this example was used with the quanta-hid
# driver on a 1920x1080 touch screen running a VMware session at 1312x800
# VMware example, offset_x = (1920 / 2) - (1312 / 2), offset_y = (1080 / 2) - (800 / 2)
1312x800:mode=rect,offset_x=304,offset_y=140