In P there is a stationary notched gear set that is engaged. This stationary gear set acts as a secondary park brake. So pag nabanga ka while in P, whether from the rear or front, it is this stationary gear set that will get damaged. Sira na din ang transmission most of the time because the force of the collision will pass from the wheels to the differential to the transmission planetary gears to this notched gear in the tranny.




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