Toshiba e-STUDIO 401AC
40ppm A4 Colour Multifunction Printer
The Toshiba e-STUDIO 401AC prints A4 colour and black-and-white documents at up to 40ppm. Its standard single-pass scanner and built-in OCR help turn paper records into searchable files. Available to buy, lease or rent from Camelott®, with UK-wide service and repair support.
The Toshiba e-STUDIO 401AC is a 40ppm A4 colour multifunction printer, photocopier and scanner for shared teams that need useful batch output without A3. This Toshiba 401AC photocopier combines a standard 100-sheet single-pass feeder, embedded OCR, 650-sheet paper input and approved media support up to 256gsm through the main cassette and automatic duplex path. Available to buy, lease or rent from Camelott®, with UK-wide service and repair. *Duplex scanning is rated up to 80ipm colour or 116ipm mono at 300dpi. The shared 331AC/401AC range photograph shows optional extra drawers and a floor-standing configuration; confirm the supplied equipment.
Camelott® 360° view
Toshiba 401AC: More A4 Output in the Same Base Footprint
Worth considering when several people share recurring A4 reports and you have no need for A3 or inline booklet finishing. The 401AC increases output to 40ppm while keeping the same published base dimensions as the 33ppm model in its family. It also lists shorter first-copy times: approximately 6.3 seconds colour and 5.1 seconds mono.
A theoretical 200-page A4 engine run takes five minutes at 40ppm rather than about 6 minutes 4 seconds at 33ppm. Around 1 minute 4 seconds can be useful when jobs repeat. On ten pages, the theoretical engine-time difference is only about three seconds, so occasional short printing is a weaker reason to pay for the faster engine.
The included 100-sheet single-pass feeder, OCR, paper capacity and media limits remain the same as the slower family model. Choose 40ppm to address printing demand, not because it promises faster scanning. If automatically stapled sets, folded booklets, hole-punched packs or A3 documents matter, a compatible expandable platform may be a better fit even when most work is A4.
Click the part you want to understand
Explore the e-STUDIO 401AC Part by Part
Select an area to see the specification, what it means in practice, and when it will—or will not—make a meaningful difference.
1. Document feeder & scanning
Useful Document Capture Without a Feeder Upgrade
The standard 100-sheet DSDF captures both sides in one pass. Its scan ratings are separate from the 40ppm print engine.
Why this is useful
Double-sided invoices, signed forms and records can be captured without reversing each original. Embedded OCR can support searchable files. Agree the file format, destination and permissions so scanning helps the team after the pages leave the feeder.
What to weigh up
The same scan ratings are offered on the slower family model, and other A4 devices also include single-pass feeders. Some comparable configurations advertise higher duplex rates. Compare matching settings and completed file time. The 116ipm headline is monochrome, not colour.
2. Touchscreen & workflow
Set Up Repeat Department Jobs Once
The 10.1-inch multi-touch panel and e-BRIDGE Next platform can organise recurring printing, copying and scan destinations around the team.
Why this is useful
Saved templates can reduce setup for routine reports, confidential print release and accounts scans. Staff using compatible Toshiba devices elsewhere may find the interface familiar. Configure the actual folders, file settings and permissions rather than leaving every user to choose them.
What to weigh up
The value comes from a clear setup, not the screen size alone. Compatible cloud connectors, Zone OCR and other advanced workflows may need apps, licences or subscriptions. Confirm current availability and exactly what is supplied.
3. Print engine
40ppm A4, with a Shorter First Copy
The 401AC improves sustained A4 output and first-copy figures over the 33ppm model in this family. It remains an A4 platform.
Why this is useful
A 200-page A4 engine run takes five minutes at 40ppm, compared with about 6 minutes 4 seconds at 33ppm. First-copy figures improve from approximately 7.2 to 6.3 seconds colour and 5.7 to 5.1 seconds mono. That combination can suit repeated reports mixed with walk-up copying.
What to weigh up
These are separate manufacturer test figures. Processing, sleep state, paper and duplex settings affect the complete job. For ten A4 pages the theoretical engine saving over 33ppm is only about three seconds. Test a representative report and short copy before paying for extra speed.
4. Bypass & media
Keep Everyday Stock Ready Between Specialist Jobs
The 100-sheet bypass gives suitable covers, envelopes and long narrow notices a separate loading path.
Why this is useful
A shared device can handle an occasional specialist job without emptying the drawer used for ordinary A4. That helps when letters, forms and presentation work arrive between reports. Use the approved media type and correct settings.
What to weigh up
The 40ppm plain-paper rating does not apply automatically to every heavy stock or banner. Banner paper has its own weight range, and 256gsm is the maximum ordinary-sheet specification here. Banner support does not provide A3 capability.
5. Paper input
Make the Extra Speed Useful Between Reloads
A 550-sheet main cassette and 100-sheet bypass provide 650-sheet standard input. Optional drawers and large-capacity feeding can expand it.
Why this is useful
A full ream fits in the main drawer with room left over. Extra drawers can keep letterhead or another suitable stock ready, reducing paper changes between users. Cassette and duplex support to 256gsm can be useful against A4 configurations with lower limits.
What to weigh up
Standard input is not the same as maximum capacity. The 3,200-sheet total needs compatible accessories and particular paper sizes. Add capacity for actual interruptions, and plan output collection: the standard output tray holds 250 sheets under stated conditions.
6. Output & finishing
Check Whether the Team Needs Loose Pages or Finished Sets
The 401AC collects loose output and lists an optional offline stapler. It does not offer the inline booklet and punching functions of a compatible finishing platform.
Why this is useful
For occasional reports, collecting pages and stapling them separately may be proportionate. The optional offline stapler still requires staff to handle each printed set. If most documents are sent electronically or used as loose pages, a larger finishing setup may add little.
What to weigh up
Faster printing can leave more sets to assemble by hand. If repeated automatic corner stapling, folded booklets or punched binder packs are needed now or later, choose a platform with those compatible accessories. The numbered output area does not indicate an installed inline finisher.
Photocopier terminology, explained by Bean
Confused by Photocopier Jargon?
Bean explains the terms without the technical waffle. Here is what the specifications mean for your working day.
- PPM — Pages Per Minute
- Printer PPM measures pages produced per minute once the print engine is running, under specified test conditions. The difference between 33ppm and 40ppm matters much more on a 100-page job than a five-page job, where processing and the first page account for more of the wait.
- IPM — Images Per Minute
- Scanner IPM normally measures scanned sides, not sheets. One double-sided sheet counts as two images. A high figure helps with large scan batches, but resolution, OCR, file processing and upload speed can still slow the complete job.
- GSM — Grams Per Square Metre
- GSM describes paper weight per square metre; ordinary office paper is often 80gsm. Support for heavier paper can help with covers and certificates. This model supports approved media up to 256gsm through the main cassette and automatic duplex path. Check supported sizes and media types; paper weight does not describe scan-original limits.
- MFP — Multifunction Printer
- One device combines printing, copying and scanning; fax may be optional. Sharing an MFP saves space, but a busy scan or copy session can create a queue, so consider how many people need it at once.
- ADF — Automatic Document Feeder
- An ADF feeds a stack of originals into the scanner, saving you from placing every page on the glass. Capacity matters for long batches. ADF alone does not tell you whether both sides are scanned automatically; check the feeder type.
- DSDF — Dual Scan Document Feeder
- A DSDF scans both sides of an original in one pass, without turning the sheet over. It is especially useful for large double-sided document packs. The 401AC includes a 100-sheet DSDF as standard. Its duplex scan ratings are up to 80ipm colour and 116ipm mono at 300dpi.
- RADF — Reversing Automatic Document Feeder
- A RADF scans one side and reverses the sheet to scan the other. It still handles double-sided originals automatically, but the reversing step makes it slower than a dual-scan feeder. It can be quite sufficient for occasional smaller batches. The 401AC uses a single-pass DSDF, rather than a reversing feeder.
- DADF — Duplexing Automatic Document Feeder
- DADF describes an automatic feeder that handles double-sided originals. Check whether the actual configuration scans both sides in one pass or reverses each sheet: the mechanism, scan speed and capacity matter more than the initials. A standard single-pass feeder can offer good value when it handles your normal batches without an upgrade.
- Duplex — Automatic Double-sided Printing
- Automatic duplex prints on both sides without manually reloading the paper. It saves paper and reduces bulky packs. It does not mean double-sided scanning, and supported paper weights can be lower than for single-sided printing.
- DPI — Dots Per Inch
- DPI describes resolution: how many dots are printed, or how finely a scan samples detail, per inch. Higher settings can help fine text and images, but scanning at higher resolution creates larger files and can slow the workflow. Match the setting to the task.
- CPC — Cost Per Copy
- CPC is the charge per copy or printed page under a service arrangement, normally with different rates for mono and colour. Ask what is included, how A3 and double-sided pages are counted, and whether minimum billing applies. Compare the rates against your actual usage.
- FCOT — First Copy Out Time
- FCOT is the time to produce the first copy under the manufacturer’s test conditions. It is not PC-to-first-printed-page time: a PC print job can also involve the computer, application, driver, network, server or cloud, copier processing and print engine. Sleep state can add a further wait.
- A4 / A3 — Paper Sizes
- A4 is 210 × 297mm, the usual office page. A3 is 297 × 420mm, twice the area of A4, useful for plans, larger spreadsheets and folded A4 booklets with suitable finishing. If you never use A3, a smaller A4 device may suit a lighter workload, but check paper capacity, sustained use and any finishing attachments you may need later.
- Booklet Maker — Folded, Stapled Booklets
- A booklet maker folds sheets down the middle and staples along the fold to produce a finished booklet. With suitable paper and finishing, A3 sheets become an A4 booklet and A4 sheets become an A5 booklet. Useful for handbooks, programmes and training guides. It is a separate finishing requirement from corner stapling: the 401AC does not offer an inline booklet maker, so choose a compatible finishing platform if this is a regular or likely future need.
- Hole Punch — Pages Ready for Binders
- A compatible hole-punch option makes holes in printed sheets so packs are ready for folders or ring binders, saving staff from punching each batch by hand. Check the hole pattern, supported paper sizes and weights, and the required finisher combination. If you regularly prepare binder packs—or expect to later—choose a machine that accepts the necessary attachment. The 401AC does not offer an automatic inline hole-punch option.
- Corner Staple — Keep Each Set Together
- Corner stapling puts a staple near the corner of each printed set, keeping meeting papers, reports and teaching packs together. It can save time when you repeatedly produce multiple sets; for an occasional short document, a separate stapler may be sufficient. Check the compatible finisher’s sheet limit and staple positions. Corner stapling does not fold pages or make a booklet. The 401AC’s optional offline stapler requires staff to handle the pages; it does not automatically staple the print run.
Specifications in real life
What the 401AC Figures Change in Practice
Judge the upgrade by the recurring print jobs it improves, while choosing scanning, paper handling and finishing separately.
Useful when: Several users send recurring reports or multiple document sets.
What to check: 200 A4 pages take five minutes of theoretical engine time, around 1 minute 4 seconds less than 33ppm. Processing, paper and duplex settings add to the job.
Useful when: Walk-up copies occur between longer print runs.
What to check: The figures improve from about 7.2s colour and 5.7s mono on the 33ppm family model. They are copy measurements, not PC-to-first-print guarantees.
Useful when: Staff regularly scan double-sided records in batches.
What to check: The feeder and scan ratings are shared with the slower family model. Paying for 40ppm does not increase scan speed.
Useful when: You need useful document capture alongside shared printing.
What to check: These are scanned sides per minute at 300dpi. The 116ipm figure is monochrome. OCR, processing and upload affect finished-file time.
Useful when: A full-ream drawer plus a separate bypass fits your everyday stock.
What to check: The main cassette holds 550 sheets; the bypass adds 100. Maximum input of 3,200 sheets requires optional equipment.
Useful when: Approved heavier paper is used for suitable double-sided documents.
What to check: Check the paper type and size. Banner media has a separate 90–163gsm range; scan-original limits are different.
Choose around the working day
Where the 401AC Could Earn the Extra Speed
The useful combination is faster A4 output, a shorter first copy and a configuration that fits how the team handles documents.
Clear a shared report run sooner
For 200 A4 pages, theoretical engine time falls from about 6 minutes 4 seconds at 33ppm to five minutes at 40ppm. That saving becomes useful when the work repeats and other staff need the device. It is not a complete-job guarantee.
The upgrade also changes the first copy
Published first-copy figures are approximately 6.3 seconds colour and 5.1 seconds mono. Both improve on the slower family model. Low-power recovery remains around 18 seconds, so include the normal sleep state when assessing the full wait.
Keep the base footprint when larger paper is unnecessary
The base dimensions remain 520 × 540 × 634mm despite the higher print speed. That can suit a shared A4 work area without moving to a larger A3 setup. Extra drawers, a stand and working access still add to the installation.
A full-ream drawer can reduce ordinary reloads
The 550-sheet main cassette is larger than the 250-sheet drawer supplied on some comparable 40ppm A4 configurations. The separate 100-sheet bypass brings standard input to 650 sheets. Compare the paper sizes and stocks your team actually keeps loaded.
Check the whole paper path
Approved media up to 256gsm is supported through the cassette and automatic duplex path. Some comparable A4 devices have lower double-sided paper-weight limits. Test the actual stock rather than comparing a bypass maximum alone.
Printing faster does not make OCR finish sooner
The standard 100-sheet single-pass feeder and 80ipm colour/116ipm mono duplex ratings remain shared with the slower family model. If scanning dominates and print queues are rare, compare whether the lower-speed configuration already covers the work at a lower supplied cost.
Put embedded OCR into an agreed workflow
Supported OCR output can make invoices and correspondence easier to search. Test your own originals and agree the destination, file format and permissions. Advanced Zone OCR or connected apps can need separate licensing and setup.
Do not move the queue from the printer to a desk
The optional offline stapler still needs someone to handle the pages. If teams repeatedly assemble multiple sets, folded guides or binder packs, a compatible inline finishing platform may save more useful staff time than extra engine speed alone.
A small PPM difference is not the whole decision
A 40ppm engine has about eight seconds of theoretical advantage over 38ppm on 100 A4 pages. Some nearby-speed A4 alternatives offer faster duplex scanning. Compare complete print and scan jobs, the supplied options and service cost.
Leave room for the functions the business may need
The 401AC does not add A3, automatic booklet making or inline punching. If those needs are likely, check the upgrade path before committing. For sustained printing, agree expected monthly use and peak job sizes alongside paper supply, collection and support.
Match the configuration to the team
The 401AC Is a Good Fit When...
It makes sense if you...
- Share recurring A4 reports or multiple document sets between users
- Want 40ppm output without moving to an A3 platform
- Mix batch printing with short walk-up copy jobs
- Need a standard single-pass feeder and embedded OCR
- Want a 550-sheet main drawer and suitable heavier duplex stock
- Can use separate stapling for occasional reports
- Can justify the complete equipment and service cost through actual work
We would look at something else if you...
- Need A3 originals or printed sheets
- Regularly assemble automatically stapled sets, folded booklets or punched packs
- Need faster scanning but would not use additional print speed
- Mainly produce tiny jobs and a slower configuration already meets the need
- Expect 300gsm paper support
- Have sustained queues that need a different speed, capacity or finishing setup
- Cannot provide suitable support, access and space for the installed equipment
Equipment and support around your business
Buy, Lease or Rent the 401AC with UK-wide Service & Repair
Choose how you obtain the machine, then agree the support that keeps it useful in your workplace. We explain equipment costs and service terms separately.
Purchase the configuration you need
Buy a Toshiba e-STUDIO 401AC outright, with paper capacity and any offline stapling accessory selected for your work. The single-pass feeder is standard; inline booklet making and hole punching are not available on this platform. Ask about available new and professionally prepared used equipment, the supplied condition, warranty and service options.
Spread the equipment cost
A lease can spread the equipment cost over an agreed term. We explain the payments, term and end-of-agreement arrangements, with service charges shown separately. Finance is subject to the provider’s approval and agreed terms.
Discuss a rental for your circumstances
Rent the 401AC where the available equipment and rental arrangement suit your requirements. Tell us the intended period, location, expected use and finishing needs so we can confirm availability, delivery, collection and the applicable terms.
Support beyond supplying the machine
Camelott® offers photocopier servicing and repair across the UK, including support for the Toshiba e-STUDIO 401AC. Tell us your postcode and whether you need ongoing maintenance or help with a fault. We will confirm the service available, charges, inclusions and attendance arrangements for your location.
Make the proposal specific
Before Choosing a Toshiba 401AC
Confirm the supplied configuration and use your own documents to check the useful benefits.
Will 40ppm solve a recurring print delay?
Use typical report sizes and busy periods to judge the speed upgrade. Confirm that all required originals and output fit an A4 platform; banner support does not provide A3 printing or scanning.
What happens after printing?
Separate occasional hand stapling from automatically stapled sets, folded booklets and hole punching. This model lists an offline stapler; it does not offer those inline finishing systems.
How do your own originals scan?
Test double-sided documents through the standard 100-sheet DSDF. Compare colour and mono rates at matching settings and include OCR, file creation and upload time.
Which OCR and destination setup is supplied?
Embedded OCR is included, but advanced apps and cloud workflows may require licences or configuration. Confirm searchable-file formats, folder permissions and account requirements.
What paper should remain loaded?
The standard drawer holds 550 sheets and the bypass 100. Add drawers or a large-capacity feeder only when they solve actual loading or stock-change tasks. Confirm supported sizes.
Are heavier stocks suitable for the whole path?
Cassette and automatic duplex support 60–256gsm; the bypass supports 52–256gsm. Banner paper has separate limits. Test the actual stock and do not assume 300gsm support.
What are the complete equipment and service costs?
Compare purchase, lease or rental terms, condition, warranty, accessories and mono/colour CPC rates against real usage. Camelott® does not use minimum billing as standard and normally recommends finance terms of no more than five years.
Will the installation and workload suit the machine?
Allow for the supporting surface or stand, delivery route, optional drawers, loading and working access. Agree normal monthly use, peak jobs, service coverage and inclusions. Do not infer duty capacity from A4 size or the 40ppm rating alone.
Technical specification
Toshiba e-STUDIO 401AC Specifications
Published speeds are maximum figures under stated conditions. Standard features and optional equipment are separated.
| Specification | 401AC | What to know |
|---|---|---|
| Device type | A4 colour multifunction system | Print, copy and scan; fax is optional. No A3 output. |
| A4 print / copy speed | Up to 40ppm colour / mono | A4 rating; not the 42ppm Letter figure used in some overseas material. |
| First copy output | Approx. 6.3s colour / 5.1s mono | Copy test figures; separate from PC-to-first-print time. |
| Low-power recovery | Approx. 18 seconds | Power-on warm-up and first-copy timings are separate. |
| Document feeder | Standard 100-sheet DSDF | Single-pass capture of both sides of the original. |
| Duplex colour scanning | Up to 80ipm at 300dpi | Scanned sides per minute; higher colour resolutions reduce speed. |
| Duplex mono scanning | Up to 116ipm at 300dpi | The 116ipm figure is not a colour rating. |
| Maximum scan resolution | 600 × 600 dpi | Resolution and scan-speed test conditions are separate. |
| OCR | Embedded OCR | Advanced Zone OCR and connected workflows may need additional apps or licences. |
| Standard paper input | 650 sheets | 550-sheet cassette plus 100-sheet bypass. |
| Maximum paper input | 3,200 sheets | Requires compatible optional feeding equipment. |
| Main cassette | A5–A4; 60–256gsm | 550 sheets under stated conditions; approved media and sizes apply. |
| Bypass | 98 × 148mm to A4; 52–256gsm | 100 sheets; supported media and size combinations apply. |
| Banner media | Up to 215.9 × 1,321mm; 90–163gsm | Long narrow format, not A3. Separate loading and media restrictions apply. |
| Automatic duplex | A5–A4; 60–256gsm | Automatic double-sided printing is separate from duplex scanning. |
| Print resolution | 600 × 600 dpi; 1200 × 1200 dpi mode | 1200 × 1200 dpi requires the PostScript driver. |
| Control panel / platform | 10.1-inch colour multi-touch; e-BRIDGE Next | Templates and connected workflows depend on setup. |
| RAM / storage | 4GB RAM / 256GB secure SSD | Available formatted storage is lower than nominal. |
| Connectivity | Gigabit Ethernet, USB 2.0; wireless options | WLAN, Bluetooth and Wi-Fi Direct need the appropriate option. |
| Base dimensions / weight | 520 × 540 × 634mm; approximately 53kg | Width × depth × height. Optional drawers, stand and working access add space. |
| Standard output | 250 sheets | Plan collection for larger runs and the actual paper stock. |
| Finishing | Optional MJ-1047 offline stapler | Requires manual handling. No listed inline booklet maker or automatic punch. |
Sources: Toshiba 401AC specification and accessories, Toshiba European series brochure and Toshiba equipment specifications. UK A4 output is 40ppm; some overseas material quotes 42ppm on Letter paper. Capacities normally relate to A4 80gsm unless stated otherwise. Confirm current media, accessory and software combinations.
Comparison context: published specifications for comparable A4 equipment show different standard drawers, duplex weight limits and OCR options. Nearby-speed A4 specifications also show why scan performance should be compared independently of print speed. Other A4 devices also include single-pass feeders. These are specific configuration comparisons, not claims of overall superiority or guaranteed savings.
Questions worth asking
Toshiba 401AC FAQ
Can I buy, lease or rent the Toshiba e-STUDIO 401AC?
Yes. Camelott® offers purchase, lease and rental options. Tell us your location, expected use and intended period so we can confirm available equipment and suitable terms. Equipment and service costs are explained separately.
Do you provide UK-wide service and repair?
Yes. Camelott® offers photocopier servicing and repair across the UK, including support for the 401AC. Provide your postcode, machine details and any fault information so we can confirm coverage, charges, inclusions and attendance arrangements.
Who is the 401AC best suited to?
A shared A4 office with recurring reports, multiple document sets and regular scanning, without needing A3 or inline booklet and punching functions. Match the actual configuration and service plan to normal use and peak jobs.
Is the A4 speed 40ppm or 42ppm?
Toshiba rates A4 colour and mono output at up to 40ppm. Some overseas material quotes 42ppm on Letter paper. Different paper sizes are different tests.
What does 40ppm save compared with 33ppm?
A theoretical 200-page A4 engine run takes five minutes rather than about 6 minutes 4 seconds, around 1 minute 4 seconds less. On ten pages the theoretical saving is only about three seconds. Complete job time includes other stages.
Does it improve the first copy too?
Yes. Published first-copy figures are approximately 6.3 seconds colour and 5.1 seconds mono, compared with 7.2 and 5.7 seconds on the 33ppm family model. These are copy measurements, separate from PC printing and recovery from low power.
Does the 401AC scan faster than the 331AC?
No increase is specified in the duplex scan ratings. Both have a standard 100-sheet single-pass DSDF, rated up to 80ipm colour and 116ipm mono at 300dpi. Choose 40ppm for printing demand rather than expecting faster scanning.
Is the single-pass feeder included?
Yes. The 100-sheet DSDF is standard. It captures both sides in one pass. Single-pass feeding is also included on other A4 machines, so compare the complete supplied configuration.
Does it scan colour at 116ipm?
No. The maximum duplex figure at 300dpi is 80ipm colour or 116ipm monochrome. Higher-resolution colour scanning is slower. OCR, processing and upload affect finished-file time.
Does it include OCR and cloud workflows?
Embedded OCR is included. Confirm the supported searchable-file format and configured destination. Advanced Zone OCR and compatible cloud apps may require additional licensing, subscriptions or setup.
Can it print, copy or scan A3?
No. This is an A4 platform. The supported long narrow banner format is not A3. Choose a suitable larger-format device if those originals or sheets are needed.
Can it print heavier paper double-sided?
The cassette and automatic duplex path support approved 60–256gsm media within supported sizes. The bypass supports 52–256gsm. Banner media has separate limits; this is not 300gsm support.
Can it automatically staple, make booklets or punch holes?
Toshiba lists the optional MJ-1047 offline stapler, which requires staff to handle the printed pages. This is different from inline automatic stapling. No inline booklet maker or automatic hole-punch option is listed for this model.
How much paper does it hold?
Standard input is 650 sheets: a 550-sheet main cassette plus a 100-sheet bypass. Maximum input of 3,200 sheets requires the correct optional feeding equipment. Standard output is 250 sheets under stated conditions.
What affects the purchase, lease or rental price?
Condition, drawers or stand, software, delivery, finance term or rental period and service affect the complete cost. Ask for a proposal naming the configuration, mono and colour CPC rates where applicable, inclusions and terms.
Interested in the 401AC?
Talk to Camelott® About the Toshiba 401AC
Buy, lease or rent the Toshiba e-STUDIO 401AC from Camelott®, with UK-wide service and repair support. Tell us your postcode, A4 print workload, scanning needs and preferred arrangement. We will check whether the faster A4 setup improves your recurring jobs and explain equipment, delivery and service costs clearly.