Hi
For those routers the Layer2 is not included in the computation.
When you configure these commands, be aware of bandwidth limitations and configure bandwidth
according to requirements in your network. Remember, the sum of all bandwidths cannot exceed the
maximum reserved bandwidth. The default maximum bandwidth is 75 percent of the total available
bandwidth on the interface. The remaining 25 percent of bandwidth is used for overhead, including
Layer 2 overhead, routing traffic, and best-effort traffic.
/Mikael