Your thread has nothing to do with reciprocity failure (a characteristic of film at low levels of light), but rather:
Bellows Extension Factors -- i.e., compensating for light loss due to increasing the distance between lens and film. (Maybe a mod can change the thread title?)
So, here's what I use: Bellows extension exposure factors are calculated using the following formula:
Ext² / Fl² = Exposure Factor
Where Ext = Bellows extension measured from film plane to lens nodal point (middle of the lens for most designs) and Fl = The focal length of the lens.
This gives you the Exposure Factor. Multiply the indicated time by the exposure factor for the proper adjusted exposure.
Stops to open the aperture is log2 of the exposure factor.
So, in your example, a 180mm lens and and a bellows draw of 245mm:
The exposure factor is 1.8526. This is the factor to multiply the shutter speed by.
The stops to open is 0.8896. So, you're right on these.
I think the other method you have of calculating aperture change is either faulty or you've missed something copying it.
FWIW, I hate calculating in the field, so I've made a table of bellows extension factors for all my lenses that a carry with me and can easily consult when needed.
Best,
Doremus