HDDs have been reported simply in base 10.
240GB SSD actually has 256GB. A 480 has 512GB of actual NAND. 100 is 128 GB flash and so on. Yet only the smaller number is the actual user addressable space.
And those are still usually base 10 reports. As 180GB usually means 170GB in base 2. All the rest is just spare area for wear leveling.
Some actually now report in real base 2 like all those that come in 128, 256, 512 GB sizes.
So how is over-provisioning figured on the SSDs that use base 2 (like Crucial)? I have a 256GB drive and iStat pro reports 159.2GB used and 96GB free. That can't include the blocks reserved for over-provisioning.
The short answer to the OP's question is it is driven by multiples of an 8GB NAND die size.