The gallons per hour data in the Nebraska test reports is recorded when the tractor is developing the full rated load. If the tractor isn't being asked to produce this full power than the gallons per hour will obviously be less. This is why the hp-hrs/gallon data is more appropriate to determine how much fuel will be used for a given amount of work. In Test #350 the D's efficiency was measured at 8.83 hp-hrs/gal at max belt load. Compare that with the 4040's 13.49 hp-hrs/gal in the max PTO power test. The 4040 was burning half again as much fuel per hour as the D but since it was making over twice the power the efficiency was much greater. There is also a test that averages the economy measured at several steps between very little load and maximum available power. Here the D averaged 7.90 hp-hrs/gal and the 4040 averaged 10.59. There's simply no way around it - the 4040 is by far the more fuel efficient tractor between these two.
In short, the gallons per hour data tells you how much fuel the tractor will burn when developing its maximum power. However, when comparing tractors, especially those of different power levels, the hp-hrs/gallon data is what gives the true picture.
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