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In page Μ-law algorithm:

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G.711 is unclear about how to code the values at the limit of a range (e.g. whether +31 codes to 0xEF or 0xF0).[citation needed] However, G.191 provides example code in the C language for a μ-law encoder.[2] The difference between the positive and negative ranges, e.g. the negative range corresponding to +30 to +1 is −31 to −2. This is accounted for by the use of 1's complement (simple bit inversion) rather than 2's complement to convert a negative value to a positive value during encoding.