1973 360

Sure, but the fact is that the Commando 273 had significantly less net hp than the gross rating.

BTW, the concept of net hp has been around at least since 1955. Chevrolet published gross and net ratings for its then new OHV V8. This graph is from a 1955 issue of Hot Rod Magazine. Power Pack 265 on the left, standard 2-barrel 265 on the right.

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I would never dispute the fact that there is a difference between gross and net. I see it on my paycheck every 2 weeks.