It does vary a bit.
For people who do not understand mAh it stands for milliamp hour this means a 3100 mAh battery should be able to supply 3100 milliamps (3.1 amps) for an hour.
Here are some Panasonic NCR18650A 3100mAh cells that have been cycled 8 times and last night i charged them then today i discharged then at 3.1 amps from 4.18 volt to 2.5 volt discharged with an icharger 106B+ in lilo mode for lion batteries.
Cell A discharged at 3.1 amps from 4.18 volt to 2.5
Cell B discharged at 3.1 amps from 4.18 volt to 2.5
The cells come off the charger with a resting voltage of 3.24 and 3.23v.
If people are wondering how i come up with the above data table's i posted on this battery test, i data log using my icharger 106b+ connected to my computer for my battery tests, i use a program logVeiw V2.7.4* with icharger 106B+ with firmware v3.14 upgrade and then recalibrated the charger.
I use this program for my data log,s and for the data charts i post
http://www.logview.info/vBulletin/content.php?47-screenshots_1
I use the data tables instead of graphs becuse i find it simple and think it would be easy for other people to read and the data tables includes charge time updated every 2 seconds, voltage, watts, engery, mAh, plus induvidual cell voltage for upto 6 cells, internal temp of my charger, battery temperture, the chargers imput voltage from the power supply and so on and i can not get all that infomation on one graph.
I usualy only include the end of the charge cycle then hit the print screan button on the key board while the logVeiw program is running and opean on the screan of my computer, save the image in paint, then crop the image down with microsoft picture it! then up load the image to photobucket then post the image on the thread.
I cut out things like battery and charger tempture and induvidual cell voltage if im only doing one cell at a time to test.