Like James said, for all intents and purposes, there is too small a diff between 1 MOA at 100 yards and 1 inch to worry about it.
Best way I've ever seen it explained is to work out what 1 MOA is at your target distance, then work it out from there
So let's say 250 yards, 1 MOA is going to be roughly 2.5 inches...
Makes it much simpler to first work it out according to distance, and then divide either the clicks into that length, or to work out how many clicks to go up x inches.
Hope that makes sense.
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