I have no experience with ARs specifically but having an understanding of the straight line of sight and how it relates to the parabola of the bullet path and gives the foundation.
The bullet will fall through the line of sight twice, remembering that once the bullet exits the bbl, it begins to fall immediately.
Sometimes a scope mfr will have a diagram w the instructions. I'm sure there is at least a hunnert or so online not even counting YouTube.

Consider a mounted scope and envision a straight line going to your bull. Rifle is solid in a rest. If you put that scope in ( and I'll exaggerate for effect here) a mounting system that is 6" taller, parallel lines never converging, the aim point will be 6" high as well.
Because of gravity, the rifle BORE will be pointing"up", over the desired zero, regardless of distance, to get the bullet on target.
Therefore the line of sight usually will intersect bullet path once between the scope and, say, a hundred yds. However at the 100 yards the bullet will intersect the second time, at "zero" and if punching paper, continue to fall creating the need for "hold over" for whatever additional distance to make a hit.
This is why we can bore sight around 30-40 yds and be on paper. This is generally the first convergence area of bullet path and line of sight at a hundred. Z
Hope this isn't too murky and I'm sure if I mistated something, one of our sharp buds will help me out.
Edited again to add the point blank method of bore sighting to get on paper.