Handicap Allowances

Depending on the format of golf that you are playing there are different allowances (similar to the 90% adjustment for 4BBB match play today) 

The allowances under WHS are as shown below. 

A playing handicap for a course handcap for the main formats of play can be see here

For Four Ball matches strokes allowances are callculated as the full difference between 90% of course handicap