From the Rules Manual definitions:
Scored - A Ball status. A Ball is considered Scored in a Goal if it is not touching a Robot of the same color as the Ball and meets all of the following criteria. • The Ball is fully or partially within the outer edge of the Goal. • The Ball is fully below the upper edge of the Goal. • The Ball is not contacting the foam tiles outside of the Goal**
Owned - A Goal status. A Goal is considered Owned by an Alliance if its colored Ball is the vertically highest Scored Ball in that Goal. **
In the attached picture, both balls meet the definition of scored and the goal is owned by red since that is vertically the highest Scored Ball in that Goal. We have had some teams question that but after reading the definitions again agreed with the ruling. I figured I'd post this here to get a final ruling and make sure that all events understand the ruling as well.