Imperial IFS-40-E-LOE (CE366) is a commercial electric fryer notable for its safety features like a high temperature detection feature that cuts off power to the elements if the temperature control fails. It also has a safety switch built into the drain valve to prevent heating with the valve open. The fryer is intended for professional use and should be operated by qualified personnel. Overall, the Imperial IFS-40-E-LOE (CE366) is a high-quality commercial electric fryer with a focus on safety and durability, suitable for use in restaurants, cafes, and other food service establishments.