cPanel Memory Usage vs. free -m


Is cPanel known for incorrectly reporting memory usage?

This is what I have right now....

root@host [~]# free -m
total used free shared buffers cached
Mem: 256 83 172 0 0 0
-/+ buffers/cache: 83 172
Swap: 0 0 0

Then in cPanel:
Memory Used 44.3 %

I make 83MB of 256MB to be only 32.4%

Is this just cPanel being... well just cPanel... or is it how the VPS is configured... i.e. only allowing cPanel/WHM to use about 187MB?

Just wondering :D