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Old 20th October 2008
BSDfan666 BSDfan666 is offline
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Looks like somebody forgot to read man pages..

Originally Posted by newfs(8)
-m free-space
The percentage of space reserved from normal users; the minimum free space threshold. The default value used is defined by MINFREE from <ufs/ffs/fs.h>, currently 8%. See tunefs(8) for more details on how to set this option.
In this case; 285 * 8 is 2280... add a decimal point, 22.8G.. or something.. math isn't my expertise, but it clearly accounts for some of the missing space you're noticing.

Also, a portion is used for file system metadata.. i.e: inode structures.
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