This is today's calculation, including levels (100), modifiers, and other stuff that didn't exist in P99's timeline. A very interesting read nonetheless.
Quote:
Your 'AC Sum' is calculated with all of the following:
1. Your 'Base AC' value, which for players is equal to 0 but can be higher if you are a shroud.
2. The total AC stat you see on each item that you have equipped in your inventory window not including your ammo slot.
3. If you have a shield in your secondary slot, its value is included in step 1 but it is also recorded individually as a 'Shield AC' value.
4. Additionally if you have a shield equipped in your secondary slot, your heroic strength / 10 is added to your 'Shield AC' value.
5. Any AC from the drink you are consuming.
6. Any AC from the food you are consuming.
7. Any AC from a tribute item you have equipped.
8. Any AC from a trophy item you have equipped.
9. Any AC from a guild tribute item you have equipped.
10. Any AC from a guild trophy item you have equipped.
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Live:
Nubben, Level 80 Rogue, formerly of <Silens Dauthus> now of <Dark Bane> (Mithaniel Marr)
P99:
Nubben, Level 16 Rogue