Hello,
This popped up on TankNet thanks to one of the inquisitive guys there... An Intelligence special report on Soviet evaluation of combat potential of equipment and units - now public thanks to FOIA.
Very interesting read, even though some bits clearly show they year (like high rating for the M60A2). Still, it is an interesting comparison of armored vehicles, weapons systems (interesting how high rating they had for example for HAWK SAM or Gepard SPAA) and entire formations.
LINK
It certainly can bring some inspiration for scenario/unit setup. Now I shall try to get something on 1991 variant, as there could be more interesting comparisons like T-55AM2 vs. T-72 and so on
Cheers