Subaru LEGACY 2006 Manual page 4279

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Rear Magnetic Encoder
VEHICLE DYNAMICS CONTROL (VDC)
10.Rear Magnetic Encoder
A: NOTE
Vehicles equipped with VDC have the same mag-
netic encoder as installed on vehicles equipped
with ABS. Refer to "Rear Magnetic Encoder" for re-
moval, installation and inspection procedures.
<Ref. to ABS-17, Rear Magnetic Encoder.>
VDC-21