

Reason 1: Different measurement methods between Windows and manufacturers
Most manufacturers use the following: 1 kilobyte = 1,000 bytes, 1 megabyte = 1,000 kilobytes, 1 gigabyte = 1,000 megabytes, and 1 terabyte = 1,000 gigabytes. However, Windows follows the binary standard, meaning 1 kilobyte = 1,024 bytes, 1 megabyte = 1,024 kilobytes, 1 gigabyte = 1,024 megabytes, and 1 terabyte = 1,024 gigabytes.Reason 2: Overprovisioning
Before moving forward, let's take a moment to review how SSDs operate.The SSD you're looking at is essentially a series of memory chips bundled together into a drive. Each memory chip organizes data into 'pages.' Some manufacturers may use 2K, 4K, 8K, or 16K per page depending on their design.Multiple pages are organized into a 'block,' typically ranging from 128 to 256 pages per block. This means the size of each block can vary from 256KB to 4MB.
According to information from Samsung and Seagate, the level of overprovisioning used in modern SSDs is approximately ~7%. Some special drives incorporate dynamic overprovisioning technology, adjusting based on the actual capacity users are utilizing.
Occasionally, you might come across SSDs with unusual capacities like 200GB or 240GB instead of the standard 256GB. These are essentially the same drives, but the manufacturer has deducted a portion of the capacity for overprovisioning. Thus, a 200GB drive effectively becomes a 256GB drive with 28% overprovisioning, a 240GB drive has 7% overprovisioning, while a 256GB drive has 0% overprovisioning.
Reason 3: What drive format is used
Taking the example of Windows 10's NTFS format, it allocates additional space for 'overhead,' which is the capacity reserved for the operating system to manage the drive and partitions. This includes elements like the Master File Table (a small database to locate files), boot table, and various other components. However, this portion is typically insignificant.