I did a inspection yesterday house had 3 systems one conventional split system with gas fired downflow furnace 2nd system a combination exterior package unit with ducts beneath the slab and one split system heat pump with electric heat strip as emergency heat.
The heat pump AHU was supplied with electrical service from the main panel in the garage to a sub in the attic that held one double pole 20 amp breaker with room for many additional breakers if so desired.
This panel was fed from the main with # 12 service wire and from the panel to the furnace was another #12 service wire. The furnace emergency heat consisted of one heating element drawing 20.6 amps continious.
What would be your concern if any and what would be in your report concerning this panel and its wiring