It's hard to say there's something wrong with my methodology.
I measure current every second. During discharge, I have almost 26,000 measurements. All 26,000 current measurements are added together and divided by 60 sec/min * 60 min/hr. The total is 100AH removed during discharge.
During charge, my SOC starting point is 108 AH / 208 AH = 51.9%
When charging, each one-second measurement adds to the initial 108 AH capacity. There are no losses involved. In other words, when in bulk, if 10A are charging the battery for one hour then battery capacity increases by 10 AH.