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The Mac app reports these numbers differently than the iPhone/iPad apps. On the Mac, you get the count of the highest level warnings. If you have 1 overdue item, 5 due soon, and 3 actions in your Inbox, you'll see a red 1 in the dock. If you finish that overdue item, the display will change to an orange 5. Finish them, you'll get a gray 3. If you didn't finish 2 of the due soon items before they became overdue, the display changes to a red 2.

With the iOS apps, you can display a sum of one or more of due, due soon, and flagged items. It will always be displayed in a red circle, regardless of the warning type. It is not possible to set the display to exactly match that of the Mac app, in general. Note also that an item may be double-counted if it is flagged and due or due soon and you are including both categories in the display.

I think both approaches are reasonable. I tend to find the newer implementation more useful (iPhone/iPad) because I've always got some overdue items, effectively masking off everything else from view on the Mac. I use due soon + flagged on the iPhone/iPad as it gives me a quick read on stuff I need to get done soon, either of my choosing or someone else's. Stuff that is already overdue I know about from my reviews, and it doesn't change quite as rapidly. If I didn't have that backlog, then the Mac implementation would give me a quick heads-up that something had gone overdue, and if I really had my near-term obligations covered, I would get a reminder that there are unprocessed tasks in the Inbox. As I shift frequently between the two platforms, I get the best of both, and am not bothered by small inconsistencies where one reports a slightly higher or lower count — if there's a number there, there's more work to be done!