I've been reading and I'm finding conflicting methods of calculating the SBR of a scene.

One source says if your highlight is EV 14 and your shadow is EV 9, the SBR would be 5. So in other words just subtract.

Another place I read that you don't subtract, but count each EV step. So in this example 9,10,11,12,13,14, which would give a SRB of 6. Or you could subtract and add one.

So which one is right?