Three figures on an SMT resistor indicate the value -- first sig digit, second sig digit, power of 10 multiplier -- of a 5% device.
Four figures on an SMT resistor indicate the value -- first sig digit, second sig digit, third sig digit, power of 10 multiplier -- of a 1% device.
The letter "R" is a decimal point indicator for low values, e.g., 1R8 for 1.8 ohms, 49R9 for 49.9 ohms (1%).
However, I'm no SMT guru, so resistors with better than 1% tolerance? Don't know.
10B? Dunno, either. What does your ohmmeter say about this part? That's the first step in analyzing a part with an unknown value.