A 176 additional
While I think that Duke or URL has provided the correct RAW answer with regards to rounding, I feel it's notable to provide as evidence a monster statblock. The epic monster Genius Loci
has a movement speed of 5 ft. and an associated -15 penalty to Jump checks (total mod +5 with a Strength of 50 and no ranks or other bonuses). This indicates that it may be the intention to halve the bonus/penalty when dealing with an increase or decrease of only 5 feet.
"Nothing you can't spell will ever work." - Will Rogers
"What you must learn is that these rules are no different than the rules of a computer system. Some of them can be bent. Others can be broken." - Morpheus, The Matrix
Originally Posted by Krellen
Remember, Evil isn't "selfish". It's Evil. "Look out for number one" is a Neutral attitude. Evil looks out for number one while crushing number two.