Layout first, then the list
A staircase and a fence are both divided evenly: a total rise into equal risers, a run of fence into equal sections. The calculators do that division with exact figures and round only what you read on a tape, so the last riser is as tall as the first and the last picket lands where the fence ends.
Where a building code has something to say, the reference value stands beside the figure. It is a reference, not an approval: your building department has the last word.
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