Since not specified, -40 in Celsius would be, Uhmmm -40 in F.
-40C (or F) in Kelvins would be 233.15, but since there are no minuses on the Kelvin scale, it would/could be assumed that the requested temp be in either C or F.
Any good lab though could not make the test on such assumptions since surely somewhere there must be a minute fraction of a degree difference between -40F and -40C in Kelvins if one does the math up from an assumed Absolute Zero or backwards from water freezing.
On a side note, -40 is one of my favorite temperatures as there are some memorable approximates listed below:
BOTH F and C scales meet there (-40F = -40C).
It is the approximate boiling point of Propane. We did this experiment one night at the coal mine when it was -45F and "poured" a glass of propane outside the shop.
It is also the approximate freezing point of Mercury (-37.9F, 38.8C and 234.3Kelvins)
It is also the approximate freezing point of the Human posterior. As is often referenced with the following statements;
"It was 40 below and I froze my A!! off..."
And lets not forget the most annoying song from the 70s that said; "Well it's 40 below and I don't give a "F", gotta heater in the truck and it's off to the Rodeo..."
Back in the day, the old timers would say it dropped to 40 below and stayed there. Noticed by none was that the mercury froze at -39.
If someone back then said it was -50, then you know the story was BS.
I do remember in Feb of 1985 when the meteorological station in Peter's Sink. UT (on the mtn. above Evanston, WY) recorded -66F. City water mains at nine feet froze and burst.