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Spell Armor Class
See also: Armor Class
Armor Class or AC that you receive from buffs or spells is multiplied by 0.29 of its actual value on the spell.
Example:
2122^Relic: Gift of Aegolism^PLAYER_1^^^^You are filled with the gift of Aegolism.^'s eye gleams with the gift of Aegolism.^Your aegolism fades.^100^100^0^0^5000^2500^0^11^3000^0^500^69^1300^0^230^...
Relic: Gift of Aegolism gives you 230 Spell AC however that number is actually reduced in game.
230 * 0.29 = 66.7
Rounding down this will result in 66 AC given from the buff.
This is the reason you may see different AC values for the same buff.
Some spell parsers auto fix these values such as the SoD Web Spell Parser : Relic: Gift of Aegolism
How AC is displaced on Spells in Wiki
Beneficial spells (Buffs) on wiki will show both the spell AC as well as the AC value the character will actually experience as if it was AC from gear.
Beneficial spell example:
Increase AC by 66 (230 Spell AC)
Detrimental spells (Debuffs) on wiki will just show the show spell AC.
Detrimental spell example:
Decrease AC by 20