when building an ABR connection through a BPX, do we use 48 or 53 to convert data bits to cells ?

[admin_2]

When building an ATM ABR connection do we use 53 bytes to convert Mbps to cells or the 48 bytes (payload) ? I know when building a CBR connection we use 47 bytes (payload), do use 48 bytes for ABR?

[#2]

5 bytes for Header and 48 bytes for payload.