Occupant load: round up or round down?

When calculating occupant load, should we round up or round down? There seems to be reasoning for both:

Round up: Occupant load is used to calculate width of means of egress. When rounded up, the calculation results in wider means of egress than needed, which offers safety redundancy.

Round down: Occupant load is used to determine how many people a room could accomodate. To avoid permitting a room for more people than it could accomodate, the calculation should be rounded down.

Which line of thought is correct? Could someone please educate me on the reasoning behind rounding up occupant load calculation? Many thanks!

Occupant load: round up or round down?

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