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Inflating Withdrawal Figures for First Year ROR Calcs On IPS?

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If asked to calculate ROR Requirement for first year and given inflation is 3% and withdrawals are 100k: 

Do you use 103k/Portfolio value?

It seems like if 100k is needed for living expenses, you would draw that from the portfolio for the first year and then in year 2 add 3% and take 103k.  So your calc would be something like 100k/2Mill = 5% *(1.03) = 8.15%. 

Different than 103k/2mill = 5.15% * 1.03 = 8.3%.

Perhaps its in the wording, as mentioned in previous threads.  Opinions?


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