Note that the advertised capacity of storage devices such as harddrives and memory cards assumes 1GB = 1000MB.

But your computer measures 1GB = 1024MB (which is the correct way).

Hence when your computer reports the capacity of the device it will be less than advertised. This is the manufacturers being a bit cheeky.

So in this case;

400 GB x 1000 = 400000 MB

400000 MB / 1024 = 390 GB

The remaining difference is due to the data that comes on the device when you buy it, such as install files etc.