Advertised HP is not a rear wheel HP number, it is taken at the engine with all install accessories and emissions controls. Old measurements were "gross" hp readings meaning it was on a engine dyno, no accessories, no exhaust and set for optimum power, but not how it would be in a production vehicle. Modern engines are tested to "net" hp meaning basically engine on the dyno just as it would be in the car, all accessories, and emissions controls in place to it gives a real world number. But no manufacturer sells by rwhp as that can be different from transmission, wheel weight (to a point) and other driveline losses (even chassis flex to a point)