Theres many ZC variations... From SOHC carbed to DOHC to SOHC with VTEC... All ZC meant was it was an early 1.6 liter JDM engine... As for 140HP, I think its just some sites have them listed incorrectly... So far Ive never seen a confirmation on the 140HP ZCs...
Info on the different ZCs:
http://asia.vtec.net/topics/zc.html
Dosnt say anything about a 140HP version...