Kevinsbane: 119.24GB.
I think everyone has managed to miss what I put. I understand that there is already an amount of NAND which is not visible to the user which is used as spare area, and reading Kevinsbane's post explains how that NAND comes about.
The topic of this thread is overprovisioning. The key word here is over. It wasn't until I got my Samsung and looked at the Magician software and user manual that I understand exactly what they're talking about.
When I installed Windows I made a single aligned partition (no 100MB system partition) and installed to it. It says in the 830 user manual that best long term performance can be achieved by overprovisioning 7-10% of the capacity. What it should say is "If you manually overprovision an additional 7-10% of your visible capacity this will help the controller in maintaining speed over time".
The reason I am sure of this is because when I went into the overprovision section of my SSD Magician when I had a single partition, it said:
Current Overprovision: 0GB.
Recommended Overprovision 11.90GB
I then used the overprovision tool within SSD Magician to shrink my only partition by 12GB. This process took about 5 seconds and now in disk management I have 12GB unallocated space. SSD Magician now reads:
Current Overprovision: 12GB.
Recommended Overprovision 11.90GB
So overprovisioning is indeed the user manually overprovisioning their accessible capacity ontop of the spare area which already exists on the drive. It's important to note that this is not a requirement. This is an option if the user wants to give the controller more room to achieve best results.
It's also important to note that it does not mention in an Intel user guide about overprovisioning nor does their toolbox have an option for it. Crucial have no user manual or toolbox so they obviously dont feel it's important either. Samsung obviosuly do though.
Edit: I know how everyone loves pictures SSD Magician screenshot:
Page from User Guide: