We present systematic quantitative description of the magnetoconductance of the split-gate quantum wires. Accounting for the exchange and correlation interactions within the spin density function theory (DFT) leads to the lifting of the spin degeneracy and formation of the spin-resolved plateaus at odd values of e^2/h. We show that the width of the odd conductance steps in the spin DFT calculations is equal to the width of the transition intervals between the conductance steps for the spinless

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... lectrons in the Hartree approximation. A detailed analysis of the structure of compressible/incompressible strips and the evolution of the Hartree and the spin-DFT subband structure provides an explanation of this finding. Our spin-DFT calculations reproduce not only qualitatively, but rather quantitatively all the features in the magnetoconductance observed in the recent experiment (I. P. Radu, J. B. Miller, S. Amasha, E. Levenson-Falk, D. M. Zumbuhl, M. A. Kastner, C. M. Marcus, L. N. Pfeiffer, and K. W. West, to be published) including the unexpected effect of the collapse of the odd conductance plateaus at lower fields.