I prefer to divide the IP Profile by 0.9679, which loses the rounding down introduced by the 1.033 figure, which I think you got by dividing 1 by 0.9679.
That gives the correct answer of 40.
Bear in mind that the highest IP Profile is actually 38717kbps on 40Mbps products.
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Edited by RobertoS (Fri 04-May-12 22:26:43)