In all pyramids the most important side is the N. side. In the three pyramids of Gizah the N side is substantial shorter than the other three. Since the length of the N. side was the most important, in the Great Pyramid it is the only one that is expressed by a round figure; 439 2/7 cubits = 230,250.8511 mm. However, in order to determine how the length of the N. side was established, it is necessary to examine first the lengths of the three other sides.
The S. side was set at an angle with the W. side which is 0° 00’ 30” (half minute) more than a right angle. This obtainess of the SW angle caused a lengthening of the E side by 0.63923 cubits = 33.5052 mm. In order to compensate for this lengthening so that the average length of the sides remain 439½ cubits, reductions were made in the lengths of the sides. In calculating the shortening that had to compensate for the lengthening of the E side, this lengthening was calculated as 1/16 + 1/672 cubits = 0.63988 cubits = 33,5392 mm. The amount of 1/672 cubits was deducted from the length of N side in a manner that I shall explain later.
The remaining amount of 1/16 cubits was deducted in the manner that follows. It must be kept in mind that 1/16 cubit is equal to 1 ¾ fingers of a cubit divided into 28 fingers and to 1 ½ fingers of a cubit divided into 24 fingers. These are the changes that were introduced in the lengths of the sides:
a) the E. and W. sides were shortened by 1/4 finger, calculating by cubit divided into 24 fingers. This means that the entire S side was moved backwards by 1/4 finger.
b) The N and S side were shortened by 1/2 finger. This means that the entire E. side, was pushed backwards by 1/2 finger.
Another change in the length of the sides was caused by the fact that the E. side was rotated at the middle by 0° 03’ 00” (3 minutes).This rotation caused a lengthening of the S. side by 0.191768 cubits = 100. 5149 mm.; the N. side was shortened by the same amount. This amount was calculated as 129/672 cubits = 0,191964 cubits = 100,6177 mm. This makes the angle of rotation 0° 30’ 00.18”
The combined adjustments caused the length of the sides to become the following. The W. side was shortened by 1/16 cubit (1/4 finger of a cubit divided into 24 fingers or 7/24 fingers of a cubit divided into 28 fingers). It came to have a length of of 439.48958 cubits = 230,357.7087 mm. The E. side was shortened by to same amount, but was also lengthened by 1/16 cubit because of the obtusenes of the SW angle; it become 439 ½ + 1/16 – 1/96 cubits = 439 53/96 cubits = 439.55208 cubits = 230,390.4679 mm. The N. and S. side had a basic length of 439 ½ – 1/48 cubits = 439 23/48 cubits = 439.47917 cubits = 230,352.2488 mm. The amount added and subtracted because of the rotation of the E. side, which was calculated as 129/672 cubits = 100.6177 mm., caused the S side to be 439 23/48 + 129/672 cubits = 439 451/672 cubits = 439.67113 cubits = 230,452.8665 mm.
In the case of the N. side there was deducted the same amount that was added to the S. side; hence it become 439 23/48 – 129/672 cubits cubits = 439 192/672 cubits = 439.28720 cubits = 230,251.6310 mm. But from the N. side there was deducted a further amount of 1/672 cubit in order to compensate for the lengthening of the E side because of the obtuseness of the S.W. angle. Hence, the N. side became 439 192/672 cubits = 439 2/7 cubits = 439.28571 cubits = 230,250.8510 mm.
The following is a comparison of the figures I have obtained by a theoretical calculation of the lengths of the sides, with the findings reported by the Cole survey:
West side 
230,357.7087 mm. 
230,357 mm. 
South side 
230,452.8665 
230,454 
East side 
230,391.2479 
230,391 
North side 
230 250.8510 
230,351 

921,452.6741 
921,453 
According to my assumptions the four sides should add to up to 4 x 439 ½ cubits = 1758 cubits = 921,452.6741 mm.
The agreement between the figures I have obtained by reconstructing the arithmetic of the builders and the empirical findings of of the Cole survey, is stunning.