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Thank you for bringing these points up. I really appreciate this and want to address your concerns. Windstream is most certainly responsible for providing you a 100 Mbps X 100Mbps circuit. We have verified that we are delivering the subscribed bandwidth to your office. We are testing expected speeds, both via Ookla and RFC2544 testing to the demarcation point.
The reason that we mentioned acceptable rate is that we are taking account for overhead in every packet as well as latency between your site and the speed test. The 100 Mbps bandwidth provided is the maximum amount of data allowed over the link. This does not account for TCP overhead, or for Latency on the span.
The standard IP MTU over the internet is 1500Bytes. Out of those 1500Bytes, 20Bytes are utilized for IP headers and 20Bytes are utilized for TCP headers. This leaves us with 1460Bytes for payload.
This equates to an efficiency of 97.33% (1460/1500).
If you add Ethernet (and VLAN tagging) into the calculation (see the calculations from Wikipedia here), then the throughput on a 100Mbps link is 100 * .9733 (TCP/IP efficiency) * .9728 (Ethernet efficiency) = 94.68 (Max TCP throughput on the link)
We also need to take into account latency to the speed test server, browser and flash versions that can lead to inconsistencies while utilizing flash based speed tests which is why I offered 90% as an acceptable range.
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