As noted in the popular modern Hebrew commentary on the Old Testament Da’at Miqra, which quotes one of the leading modern scholars of Old Testament textual criticism, Rabbi Mordechai Breuer, there is a discrepancy between the orthography of the Ten Commandments in the Masoretic text and how they are counted in the Jewish tradition. According to the accepted Jewish enumeration, there is a missing "parashah" break between the first and second commandments (Exodus 20:3-4), and an extra one in the middle of the tenth commandment (Exodus 20:14).
How is this discrepancy accounted for in the Jewish tradition (or any other tradition, for that matter)?