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I have an offset number built into my MPG spread sheet to account for the larger size tires. It calculates true mileage based off the odometer reading as entered. Makes calculations more accurate.
Your 32" calculate to be 8.5% larger than the 29.5" but you GPS vs odo shows 7%.
Also sometimes larger tires can be significantly heavier by pounds (kilograms). That can impact fuel mileage.
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