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When pairing the Elite Direto with Garmin Edge 520 what gear ratio should I enter on the Edge 520 sensor settings screen? The default shows 2.73. I have a 34/50 chainring and a Shimano Ultegra 11/32 cassette.

Thanks in advance for your help!

The gear ratio is a specific Garmin parameter that should be linked to gear itself. It isn't related to the trainer.
I suggest you to contact Garmin to ask for details. Or maybe some other Garmin user here can give you some information.
Let's see