An exhaust brake is a device that essentially creates a major restriction in the exhaust system, and creates substantial exhaust back pressure to retard engine speed and offer some supplemental braking. In most cases, an exhaust brake is so effective that it can slow a heavily loaded vehicle on a downgrade without ever applying the vehicle's service brakes. Exhaust brakes are manufactured by many companies. The brakes vary in design, but essentially operate as described above. More advanced exhaust brakes have exhaust pressure modulation (EPM) that controls the back pressure which in turn improves the braking performance across a range of engine speeds.