The correct method to calculate conventional 14 C ages from the carbon isotopic ratios was summarised 35years ago by Stuiver and Polach (1977) and is now accepted as the only method to calculate 14 C ages. There is, however, no consensus regarding the treatment of AMS data, mainly of the uncertainty of the final result. The estimation and treatment of machine background, process blank, and/or in situ contamination is not uniform between laboratories, leading to differences in 14 C results, mainly for older ages. As Donahue (1987) and Currie (1994), among others, mentioned, some laboratories find it important to use the scatter of several measurements as uncertainty while others prefer to use Poisson statistics. The contribution of the scatter of the standards, machine background, process blank, and in situ contamination to the uncertainty of the final 14 C result is also treated in different ways. In the early years of AMS, several laboratories found it important to describe their calculation process in details. In recent years, this practise has declined. We present an overview of the calculation process for 14 C AMS measurements looking at calculation practises published from the beginning of AMS until present.