Mm.Bot: mm.PKID question

[Lemonjuice]

in the mm.PKID.ini file there are some items with "AC 140%"

"Boots" = "L_RES%20" & "F_RES%20" & "Fast" & "AC%140"

and i was wondering what it is

 

[aphextwin]

im gonna guess enhance def 140

 

[JoePesci]

AC = Armor Class

It should pick them up if they have an enhanced defense better than 140%.