Grain MC can be calculated on either a wet (including water) basis or a dry (not including water) basis. Dry basis is calculated by dividing the water weight by the other matter weight and expressing this as a percentage. Wet basis is calculated by dividing the water weight by the total weight (other matter + water).
An example of this is grain that has 15 parts of water and 85 parts of other matter: 15/85 = 17.64% on a dry basis; 15/(85+15) = 15% on a wet basis.
Scientists and mathematicians often calculate MC on a dry basis. However, the grain industry uses wet basis for commerce. Wet basis is used when referring to MC throughout this site, unless otherwise noted.
Discussions often use 'dry' matter instead of 'other' matter. Dry suggests no liquid matter; other is used to distinguish MC from all other matter including oil. Oil is liquid and can make something wet.