Understandung late and lost packets statistics

[szakazov]

In article "Troubleshooting QoS Choppy Voice Issues" section "Jitter Buffer" it is said that:

Packets that arrive after the high water mark are marked as late packets or lost packets.

It is unclear from this definition what is realy going on:

Does the lost packet count include late packets?

Is it correct to suppose that it is the sum of lost and late packets that are left out from playout?

[szakazov]

In addition to above questions I would like to point to the controversial information on the subject in different Cisco articles:

"Uing the show call active voice Command to Troubleshoot Voice Quality Issues"

LatePackets=0 ms The number of late RTP packets represented in ms

"RADIUS VSA Voice Implementation Guide"

late-packets - The number of received voice packets that arrived too late to playout with CODEC (Coder/Decoder) during the call.

Which one is correct?