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The author of the software doesn't explain his calculation, so I'm just guessing. But from what I've read, I think he uses a standard equation to calc hp from vehicle speed and an approximation of weight. I think the 3000 figure is the vehicle weight in pounds. VSS - VSSi is current speed in mph minus an initial speed and t is the time it took. 5280 is obviously the feet per mile, 32 is the acceleration and 550 is some weighting constant.
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