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<s>Lay a straight edge across theback side of the tire</s><s>and measure from the straight edge to the mounting surface, then</s> measure from the straight edge to the outermost part of the innerwheel lip. <s>Subtract the 2nd number from the first</s> and you havebackspace. Now you need to wheel width to figure out offset which is therelation of the mounting surface to the centerline of the wheel (from lip tolip).
[/COLOR]Wouldn't this be more accurate?
Yes, but that requires a straight edge that fits lip to lip without resting on the tire or a wheel with no tire on it. Backspace numbers are in round fractions so accuracy to to 2 decimal places isn't needed. Eg: BS is 4.00, 4.25, 4.5, etc.
I used to have a performance shop and this was the quickest method I found to find out what a customer had on the vehicle to start with and then go from there. I always found BS to be easier to work with and explain to the customer than offset was. Lower BS, wheel moves out. Higher BS, wheel moves in.