( ( ( Horsepower and ) watts ) ( ( ( are merely ) ( ( two ( different units ) ) ( for ( describing ( ( ( ( the ( same kind ) ) ( of ( physical measurement ) ) ) , ) ( with ( ( 1 horsepower ) ( equaling ( 745.7 watts ) ) ) ) ) ) ) ) ) . ) )
(ROOT (S (NP (NNS Horsepower) (CC and) (NNS watts)) (VP (VBP are) (ADVP (RB merely)) (NP (NP (CD two) (JJ different) (NNS units)) (PP (IN for) (S (VP (VBG describing) (NP (NP (DT the) (JJ same) (NN kind)) (PP (IN of) (NP (JJ physical) (NN measurement))) (, ,) (PP (IN with) (NP (NP (CD 1) (NN horsepower)) (VP (VBG equaling) (NP (JJ 745.7) (NNS watts))))))))))) (. .)))
Horsepower and watts are merely two different units for describing the same kind of physical measurement, with 1 horsepower equaling 745.7 watts.
(ROOT (S (NP (DT A) (NN horsepower)) (VP (VBZ is) (ADJP (JJ equal) (PP (TO to) (NP (NP (DT the) (NN amount)) (PP (IN of) (NP (NN work)))))) (SBAR (S (NP (DT a) (NN horse)) (VP (MD can) (VP (VB do) (PP (IN in) (NP (CD 1) (NN minute)))))))) (. .)))