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Jun 21, 2013 1:51 PM in response to swsun123by matt00,Hello swsun123,
Great question, and welcome to the Apple Support Communities.
The following articles outline storage capacity on the iOS devices. Keep in mind, this "other" space you are calcuating is going to be utilized by "Everything else": such as contacts, calendars, the iOS software installed on your device, settings, and other system resources.
Understanding capacity on iPhone, iPad, and iPod
http://support.apple.com/kb/HT1867
How OS X and iOS report storage capacity
http://support.apple.com/kb/TS2419
Thanks,
Matt M.