Amusing but probably irrelevant: the sailing yacht racing handicapping calculations mentioned are almost certainly under the Performance Handicap Racing Fleet (PHRF) system[0]. This system is "zero based" in its own way. A sailboat's performance is assessed and handicapped against a standard yacht with a zero rating. Your time to complete the race course is adjusted by your handicap to determine your final standing. This lets you race slower and faster types of boats in a "fair" way.

[0] https://en.wikipedia.org/wiki/Performance_Handicap_Racing_Fl....