I agree with Robb with one exception ... Disneyland's Space Mountain.
IMO, it's an entirely new coaster, even though it's the same spot. Cloned coasters count, so IMO this is just a clone of the original Space Mountain, it just so happens to be in the same spot.
But other than that, I agree with Robb as far as things like Superman (counts as 2, not 4 now that it goes backwards), Colossus (counts as 2, not 3 since I've ridden it backwards), etc, etc.
I also wish I counted relocated coasters, because I'd be much closer to 200 now.
But at the end of the day, does it REALLY matter? Sure I keep track, it's easy when your count is as low as mine.