The post didn’t specify the type of device and battery in question, different types work in different ways
Phones for example measure the battery voltage and calculate the charge level based on it when they start up. After that, instead of measuring constantly, they measure the phone’s power draw and calculate battery charge level based on that.
This means that the calculated value is not 100% accurate. It’s better to undershoot and show less charge than there actually is, because then the user won’t have the experience of having 10% left one moment, phone shutting off a second later. Because undershooting is better from the user’s perspective, they calibrate the calculations to do that. When you turn the phone off and back on, it does the measurement again, so the moment it turns on, the undershoot is corrected.
One more reason to undershoot is because fully discharging a battery can damage it, so it’s safer to shut the phone off at a higher charge
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