The document discusses repairing the T-con board 400WHC8LV1.3 in Samsung LE40M71B flat screen TVs. This board has a tendency to fail after around 2 years, resulting in issues like red or blue shadows on the screen. While replacement boards are no longer available, the defective board can be repaired at a low cost by sending it to a repair service who will fix it and return it, restoring the TV to like-new working condition.