I don't know how they come up with those calculations. All I know is that for years people would say that there's a 15% - 25% power loss from the flywheel to the rear wheels and where the .80 for automatic transmission and the .85 for a manual transmission came from. If you take the horsepower that they got and x it by .80 it's pretty close to the wheel horsepower. I know that there are lots of variables here and I understand that. I'm just saying that I'm tired of always being told that either I'm wrong or I don't know what I'm talking about. If I'm wrong please correct me but I wish that it would be done in a more respectful manner. Thanks