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game does call losses 'kills' but that is an abstraction to cover all possible reasons why soldiers become combat ineffective.
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Actually, one of the first things we did way back in spww2 days, was to change "killed" to "casualties".
Otherwise - you are correct, in that some of the casualties will be those rendered combat-innefectives for some reason or other, such as helping wounded to the rear, or being wounded or battle-shocked etc, rather than just dead.
It also answers the question some folk ask "how does a section which is reduced to one "man" fire rifles, an LMG and maybe a LAW on its first shot opportunity of a turn" - the section may have
only one man listed, but there will be some "hangers on". The one man is either one effective, or better yet - think of the crew count as an indicator of "hit points remaining" rather than some accountant's bean-count view of actual men left standing. Real war is messier than that neat ledger-book approach.
So the one man remaining is effectively one
hit point remaining. i.e. that section is verging on being wiped out, not that the section has only one lonely guy carrying lots of weaponry in it. Sone of the other 9 men of the section may well still be hanging around, but are
not effectively contributing to the battle any more.
Cheers
Andy