There is a difference in bandwidth between loading PDH services on SDH and loading Ethernet on SDH.
When load PDH u send for customer PDH bandwidth but when Ethernet u send VC bandwidth.
when load E4 on SDH u just load 140M from the customer on STM1(155M) the rest is overhead bytes and stuffing .
E3 from customer is just 34M not 48M.
But when u load Ethernet the SDH uses VC3/VC4 that means 48M for VC3
And 150M for VC4.