theoldwizard1 wrote:
In the US, all light duty vehicles are rated using the same testing procedures defined by the Society of Automotive Engineers. It is horsepower at the rear wheels with all accessories installed (A/C is likely turned off).
When you get to medium duty vehicles, I believe the horsepower is measured "at the crankshaft", but again with all accessories (probably not A/C).
The important thing is that it is done CONSISTENTLY across all manufacturers.
SAE Net Horsepower includes all accessories and emission controls, but is measured at the crankshaft.
https://en.wikipedia.org/wiki/Horsepower#SAE_net_power