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BCE year numbers count down toward 1 BCE; CE years count upward from 1 CE. In this convention there is no year zero. For elapsed years crossing the boundary at the same point in the year, add the numbers and subtract one.
Worked example
From the start of 3 BCE to the start of 2 CE is 3 + 2 - 1 = 4 years. BCE and CE use the same numbering as BC and AD.