Say I have the number 0.73992 and I'm rounding to 3 decimal places. My instinct would be to write 0.740 (3dp). But surely that implies that it is exactly 0.740. The only other alternatives are to write 0.7399 (4dp) or 0.74, neither of which are to the requested accuracy.
I'm sure there's a nice definitive answer out there, I just can't seem to find it :/