There are a couple of ways to measure a tire. The two that you have referenced are quite similar. The way Michelin does it has been around since the mid 70's. The measure the tread (120mm), then determine the percentage of the side wall vs the width (90%), & then add the rim size to get a 120/90X18. Dunlop started with the "new norm" in the early to mid 80's (remember K595's?). They measure the width of the carcass, pre-tread, (100mm) then determine the percentage of sidewall vs width (100%), & then add the rim size to get a 100/100X18.
It can be confusing since most manufactures use both systems, but when dealing with off road tires there is a simple rule of thumb: 19" tire with /90 is a carcass measured tire while /70 or /80 is a tread measured tire, 18" tire with a /100 is a carcass measured tire & /90 or /80 is a tread measured tire.
120/90X18 = 100/100X18 = 4.00X18
130/80X18 = 110/100X18 = 4.50X18
140/80X18 = 120/100X18 = 5.10X18
120/80X19 = 100/90X19
130/70X19 = 110/90X19
140/70X19 = 120/90X19
Now many "nitpickers" will be quick to point out that the math doesn't always convert. So what, it's how the Dunlops, Michelins, Metzeler/Pirellies, etc make em.