its probably better to say

there are two baudrate clock source dividers brgh=0 ; fosc/64 and brgh=1 ; fosc/16 and
and you have the choice of 8 or 16 bit baud rate generators, so 4 options for every baud rate


BAUDCON.3 = 1 'Enable 16 bit baudrate generator
brgh=1
for 19200
SP1BRGL = 160:SP1BRGH = 1

for 9600
SP1BRGL = 64:SP1BRGH = 3

brgh=0
for 19200
SP1BRGL = 103:SP1BRGH =0


for 9600
SP1BRGL = 207:SP1BRGH = 0





BAUDCON.3 = 0 '8 bit baudrate generator
brgh=1
for 9600
SP1BRG = 207


for 19200
SP1BRG = 103

brgh=0
for 9600
SP1BRG = 51

for 19200
SP1BRG = 25