See attached Kubota engine spec sheet, look at definitions at bottom, see if this helps. In the industrial engine world, intermittent power is defined as the max power the manufacture will allow you to use for one full hour without interuption in reduced power, followed by one hour with the engine operating at or below the continuous hp, with engine hours not exceeding 3000 hours per year. Continuous power is defined as the max power the manufacture will allow you to use for a contstant load application with a 100% duty cycle, with engine hours exceeding 4000 hour per year. This has to do with warrantly and life expectancy of the engine. Gross is without fan, air cleaner, and muffler. Net is with fan, air cleaner, and muffler. In the case of your L3240, how I interperate this, Kubota is saying your L3240 engine makes a gross intermittent hp of 34, has a net intermittent hp of 32 which can be used for 1 full hour followed by 1 hour at or below the continuous curve not to exceed 3000 hours per year, and has a continuous hp of 27 that can be used 100% of the time without interruption for over 4000 hours per year. In the industrial / stationary engine world (where I work) this makes more sense where we rack up thousands of hours per year. But, we still need to know how to compare gross, net, and continuous between manufacturers, as you have noticed. Philip.