Perhaps I'm wrong, but I have a different understanding of 'net' horsepower and 'gross' horsepower. My understanding is that 'gross' horsepower is power at the crankshaft without all the engine accessories (alternator, power steering pump, etc.). 'Net' horsepower is power at the crankshaft with all the engine accessories. 'Wheel' horsepower (wph) is horsepower at the rear wheels.