You are very close. The ECM is permitted to advance the timing x amount of degrees above base. The higher you set the base, the higher the advance will become upon acceleration. At idle, the ECM places the timing at the point where the feedback it get's from the barious sensors is in line with what it's programmed to be. It doesn't know that idle is usually 22 degrees, because it may not be. Higher elevations weather, etc. can all factor in to it. But, as you accelerate, it will advance the timing to it's programmed limit above base. So, if you set the base 4 degrees higher than it normally is at, then it will advance 4 degrees farther than it normally would.
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