100 Base
For nearly the past 30 years, I've begun my count at "0" -- and then go; 1, 2, 3, 2, 1, 0, 99, 98, 97, 96, etc. In that way, I never have to use the words "plus" or "minus" in my mind, or risk transposing signs between hands. An RC of "96" simply means "-4".