Implied Odds probability question

[Jon Poker]

When calculating implied odds do you consider your call amount your current call amount or a summation of your current call amount + the call amount you are implying you will make during the next round.

Example: the pot is $100, it is your turn and we are in the TURN round (call amount is $10). You imply that there will be 3 more bets on the river so your implied pot amount is $140 (your current bet + 3 more).

Do you calc. you implied odds as 10/140 or 20/140? Do you assume your implied bet on the river into your call amount for implied calculations on the turn.

Any help would be greatly appreciated. If you need more clarification let me know.