The shutter is spot on at all speeds, and the rangefinder is adjusted correctly at infinity.  There are some light cosmetic scuffs on the body and there is the slightest ding on the top plate that is very hard to see (pictured with red markup).  The shutter curtains are surprisingly straight for a canon P (as they are usually curled) although not perfect but definitely the nicest curtains I've seen on a P.  

The lens has some dust inside, and there is a small scratch that is had to photograph (also pictured with a markup in red).  It had no effect on my photos whatsoever and this lens is fantastic, even wide open.  It's not too difficult to clean this lens if you have a few tools and there's a few tutorial videos, although I never bothered because it performed fine.

Also included is a generic 40.5 mm lens cap, as well as a 40-40.5 step-up ring.  I found that the 40mm filters are rare and hard to get ahold of, but the 40.5 filters are much more available and cheaper.  I'll also throw in a roll of 36 exposures of Kodak Double-X black and white film (ISO 200) so you can start shooting right away.  I'll ship in a Priority flat rate medium box, and I usually get my orders out next day so you'll get it fast.