How the calculator spaces your stitches
Every increase or decrease sits between groups of plain stitches. The calculator removes the stitches the shaping itself uses (none for M1, one for a crochet increase, two for k2tog or sc2tog), divides the rest by the number of increases or decreases and spreads any leftover stitches so no group differs from another by more than one.
Worked flat, one group is split between the beginning and end of the row, so the first and last stitches stay plain. In the round, every group is the same length or one longer, because there is no edge.
Read the full explanation, with worked examples, in How to increase or decrease evenly.