Is a 2x2 subfloor panel really 2 feet square?

Flooring
Material Tracking
Accuracy

Sheet counts are worked out from the size printed on the panel, but a tongue and groove sheet only contributes its coverage from the tongue, not its overall face. Measuring from the tongue with the T1 Tomahawk gives what each panel actually adds to the floor. Order off that and the last row does not come up a sheet short across a large deck.

Why measure from the tongue

Sold as two foot squares
Coverage starts at the tongue, not the edge
Measure both directions from there
Slightly under nominal is normal
The last row does not come up short

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Tongue and groove subfloor panels are sold as two foot squares, but the size that matters is the coverage from the tongue, not the overall sheet. Measuring from the tongue on both directions shows what each panel actually contributes to the floor, which is what your sheet count should be based on.