Beginner PIC question
Your loop takes 3 instruction cycles to execute. Not every instruction on the PIC takes exactly one instruction cycle. See Table 7-2 in the PIC16F84A datasheet.

DECFSZ takes 1 instruction cycle usually (2 when it skips) and GOTO takes 2 instruction cycles. That's 3 cycles normally. So, given 3uS per loop, that's almost exactly the timing you got (196ms). The extra time probably comes from the 5 cycles that the loop takes when COUNT1 underflows and the 4 cycles in the very last loop cycle.