Countersinking lets a flat- or oval-head screw sit flush with, or below, a surface instead of protruding. Getting the depth right — not too shallow, not too deep — comes down to simple cone geometry: the screw head's diameter and the countersink's included angle.
How the calculation works
A countersink is a cone, and so is the underside of a flat or oval screw head. When the two match, the head sits flush once the countersink is cut deep enough that its diameter equals the head's diameter. Because the countersink is a cone, that depth is found with basic trigonometry: half the head diameter is the radius at the top of the cone, and dividing that radius by the tangent of half the included angle gives the vertical depth. A below-flush offset simply adds extra depth on top of that flush point, and because the cone keeps widening as it goes deeper, the diameter at that extra depth is larger than the screw head itself.
Choosing the right included angle
82° is the long-standing US standard for flat-head machine screws (ANSI/ASME B18.6.2) and flat-head wood screws (ANSI/ASME B18.6.1), so it's the default angle for most American hardware. 90° shows up on metric and European fasteners (ISO/DIN standards) and on some structural and aerospace applications. 100° and 120° are less common but appear on certain self-tapping screws, structural fasteners, and rivets. Using the wrong angle for a given screw leaves the head either proud of the surface (countersink too shallow or too narrow an angle) or sunk unevenly with a visible gap around the head (countersink too wide an angle).
When to add a below-flush offset
A flush finish (offset = 0) is the standard target for most fastening work. Woodworkers commonly recess screws further below flush — often 1/16 in to 1/8 in — so the head sits below the surface entirely, leaving room to fill the hole with wood putty or a plug before finishing. Because the countersink cone keeps expanding with depth, recessing further always requires cutting a wider hole than the screw head diameter alone would suggest — the Diameter at Depth stat shows exactly how much wider.