Accuracy of FORD.ENGINE.TORQUE_C

I was looking at a few different PIDs I can log with my PC and found this FORD.ENGINE.TORQUE_C PID. I logged it and it clearly logs the torque of the engine, but not sure how accurate/usable it is. I Was also wondering if this is calculated for the torque at the flywheel, trans, or wheels. The highest I've ever gotten it is 250ft-lb at WOT and around 5100RPMs (100% load in second gear). When in Park/Neutral, it reads 0 but when in gear and stopped, will read around like 5-10 ft-lbs which is why I was thinking this may be calculated at the trans.

Anyone know how this is calculated and what it may compare like with true dyno results?