Intensity minutes get by compare with resting heart rate ..

I would like to ask, how does the algorithm for counting intensity minutes work.
I understand counting minutes during activities where heart rate is in zones 2 or 3, but not understand the part with comparing with resting heart rate ..
I often get intensity minutes even when all day my heart rate is not bigger than 100 which is not in those zones, so maybe it is connected to resting HR.

My heart rate optical sensor is on, resting heart rate for example around 48. I go to 20 minutes walk with heart rate around 100-110. Zone two starts at 130 and stil i have 18 minutes of activity.

It looks like intensity minutes are also counted when my HR is higher than 2 x Resting HR ..
Is my assumption right ? or how is resting heart rate connected with intensity minutes ?