% Complete - how is it calculated?

How is the % Complete column calculated? In my screenshot, it shows 96%. I have 29 rows of data, 17 rows has the % Complete column populated with 100%. I thought % Complete only picks up data in the indented rows below Removal of Never Expires, but I must be wrong. Copying the info into an Excel spreadsheet and running the data through some simple formula, my % Complete should be 59. 17 rows have the dates for Start and Finish, so that left 12 to be done, so 59% is more like it. 96% makes it look like we are almost done.

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