Not sure I completely understand the difference with upkeep and maintenance. But number of city maintenance is explained in http://www.civfanatics.com/civ4/strategy/city_upkeep.php. However it changed slightly in BTS; if I understand correctly it is rounded to 0.01 GPT per city, and then added and rounded again to integer GPT for the empire.
Thank, Celebithil. I remembered that article, but failed to find it with the search function. (It doesn't help that queries are limited to 1 per 40 seconds, and my attention span is about 2 minutes).
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