it's an industry identification.
The B means it's a 5/8" wide belt (at the top)
If it has a K after the B it means it contains kevlar (more durable), some manufactures put the K at the end
the number after the B indicates the length in inches of the outside of the belt. since it's a vbelt, the top length will be longer than the length on the bottom.
now here it gets a little tricky depending on what width v-belt you're dealing with: we'll use the belt i inquired about; cub says it supposed to be a 107.8", we'll round that up to 108" (the.2" difference will be made up by the tensioner). for a B size (5/8" width) v-belt you have to subtract 3 from the actual length of the belt to get the right number. so for this one it would be a B105.
Now if you're dealing with a 1/2" wide belt (that would be an A size), you subtract 2 to get the right number (e.g. a 58" outside length 1/2" wide v-belt would be an A56 belt).
Just remember: 5/8" wide belt=B size, subtract 3 from outside length
1/2" wide belt=A size, subtract 2 from outside length
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