Imbuing will only raise a resist to the following values. This is
REGARDLESS of the value before imbuing, as it replaces exceptional (including Arms Lore) and material bonuses, as well as any runic bonuses.
Underlined items are not craftable, and cannot be enhanced. The "Masks" are assumed to be cloth, as well.
Italic items are cloth, and start with 24 resists. They cannot be enhanced.
Most armor has base 15 resists, without bonuses. Most studded & bone have 16 (there's 1 or 2 Samurai Empire Studded pieces that have only 15).
*Dragon scale is Special. Can someone confirm how the scale material bonus is affected by the change? Can one imbue the -3 from the scale type away, to raise to 15 (in which case the large bonus to the other scale is also subject to replacement by imbuing)? It also cannot be enhanced, as it no longer involves ingots to make (unlike the earliest dragon scale suits).
Code:
[B][FONT=Courier New]ARMOUR TYPE Physical Fire Cold Poison Energy[/FONT][/B]
[FONT=Courier New]Leather 17 19 18 18 18[/FONT]
[FONT=Courier New]Studded Leather 17 19 18 18 19[/FONT]
[FONT=Courier New]Bone 18 18 19 17 19[/FONT]
[FONT=Courier New]Leaf 17 18 17 19 19[/FONT]
[FONT=Courier New]Hide 18 18 19 18 17[/FONT]
[FONT=Courier New]Woodland 20 18 17 18 17[/FONT]
[FONT=Courier New]Ringmail 18 18 16 20 18[/FONT]
[FONT=Courier New]Chainmail 19 19 19 16 17[/FONT]
[FONT=Courier New]Platemail 20 18 17 18 17[/FONT]
[FONT=Courier New]Dragon Scale* 18 18 18 18 18[/FONT]
[B][FONT=Courier New]HELMS & HATS Physical Fire Cold Poison Energy[/FONT][/B]
[FONT=Courier New]Bascinet 22 17 17 17 17[/FONT]
[FONT=Courier New]Closed Helm 18 18 18 18 18[/FONT]
[FONT=Courier New]Helmet 16 19 19 18 17[/FONT]
[FONT=Courier New]Norse Helm 19 16 19 19 17[/FONT]
[FONT=Courier New][U]Orc Helm[/U] 18 17 18 18 20[/FONT]
[FONT=Courier New][I]Bandana/Skullcap[/I] 15 18 23 23 23[/FONT]
[FONT=Courier New][U]Bear Mask[/U] 20 18 23 19 19[/FONT]
[FONT=Courier New][U]Deer Mask[/U] 17 21 23 16 23[/FONT]
[FONT=Courier New][I]Normal Hats[/I] 15 20 24 20 20[/FONT]
[FONT=Courier New][U]Orc Mask[/U] 16 16 22 22 23[/FONT]
[FONT=Courier New][U]Horned Tribal Mask[/U] 21 24 15 19 20[/FONT]
[FONT=Courier New][U]Red Tribal Mask[/U] 18 15 21 25 20[/FONT]
[FONT=Courier New][FONT=Courier New]Chain Hatsuburi 20 17 17 17 19[/FONT]
[FONT=Courier New]Plate Hatsuburi 20 18 17 17 18[/FONT]
[FONT=Courier New]Kabuto (all types) 21 17 17 17 18[/FONT]
[FONT=Courier New]Plate Jingasa (all) 22 17 17 17 17[/FONT]
[FONT=Courier New]Leather Jingasa 19 18 18 17 18[/FONT]
[FONT=Courier New][I]Cloth Ninja Hood 15[/I] 20 24 20 20[/FONT]
[FONT=Courier New]Leather Ninja Hood 17 18 18 18 19[/FONT]
[/FONT]
[FONT=Courier New]Circlets (all) 16 20 17 17 20[/FONT]
[FONT=Courier New]Raven/Vulture Helms 20 16 17 17 20[/FONT]
This includes all the non-SA types. I've not yet messed with the SA side of crafting, and frankly, I don't hear much about Gargoyle items being enhanced.