To be clear, it wasn't my research, I got it from studying some linguistics papers. But it was pretty straightforward. If I am talking, and then you interrupt, and 300ms later I stop talking, then the delay is -300ms.
Same the other way. If I stop taking and then 300ms later you start talking, then the delay is 300ms.
And if you start talking right when I stop, the delay is 0ms.
You can get the info by just listening to recorded conversations of two people and tagging them.