10-15% is the number usually used for power lose. The larger the loss factor the higher the crank or flywheel rating of HP and/or Torque.
If 15% loss and 540 rwhp the calculation is: 545/.85 (100% - 15%) = 635 crank/flywheel
If 10% loss and 540 rwhp: 540/.90 = 600 crank/flywheel.
Formula obviosuly can be used for any calculation just changing the factor and dyno results.
Use the SAE corrected dyno number and the smoothing set to #5.
Dave