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H/K is the only company to underate all of their amps.
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Mike, There are several other companys that test there amp just like H/K dose.
The problem you run into is alot of manufactures out there will do tests driving only one ch at one frequency (eg 100watts @8ohm's 1khz). Needless to say it's pretty easy for most receivers to do this. But when you start driving multiple channels at multiple frequencyes it gets much tougher. This is where the better receivers start to show themselves. Co like H/K will test normally from 20hz all the way to 20khz driving two or more channels at a time & give you an RMS rating through that range. In turn what you get is a much more solid power number of what the amp is capable of doing.
From what I understand companys like H/K, Onkyo,Denon, Sony's ES line, Pioneer's Elite line, & some of the better Yamaha stuff, just to name a few will give you a fairly accurate power rating.
Just keep in mind if your paying only a few hundred bucks & it says 100watts X 6or7 or whatever your probley not getting anything near that with more than one ch driven.