When a soft object strikes a harder object, most of the energy available for the post-collision velocity will be stored in the soft object. The COR will depend on how efficient the soft object is at storing the energy in compression without losing it to heat and plastic deformation. A rubber ball will bounce better off concrete than a glass ball, but the COR of glass-on-glass is a lot higher than rubber-on-rubber because some of the energy in rubber is lost to heat when it is compressed. When a rubber ball collides with a glass ball, the COR will depend entirely on the rubber. For this reason, determining the COR of a material when there is not identical material for collision is best done by using a much harder material.