When an intake cam is timed at 114, it means that the intake valve will be at it's maximum opening when the crankshaft is 114 degrees after top dead center (ATDC). If timed to 102 degrees, maximum valve opening will be at 102* ATDC. Since 102 ATDC occurs before 114 ATDC, a cam timed at 102 is more advanced (by 12 crankshaft degrees) than a cam timed at 114.
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