Welcome to the world of marketing.
Decimal vs. Binary:
For simplicity and consistency, hard drive manufacturers define a megabyte as 1,000,000 bytes and a gigabyte as 1,000,000,000 bytes. This is a decimal (base 10) measurement and is the industry standard. However, certain system BIOSs, FDISK and Windows define a megabyte as 1,048,576 bytes and a gigabyte as 1,073,741,824 bytes. Mac systems also use these values. These are binary (base 2) measurements.
To Determine Decimal Capacity:
A decimal capacity is determined by dividing the total number of bytes, by the number of bytes per gigabyte (1,000,000,000 using base 10).
To Determine Binary Capacity:
A binary capacity is determined by dividing the total number of bytes, by the number of bytes per gigabyte (1,073,741,824 using base 2).