Hard Attack,Soft Attack

[Kuriltai]

Milan:
Appreciate your input.Your example isn't from the Kharkov 43 battles is it?I am no Armor experten. :) Could you tell me the title of the Jentz your example and the OOB are from ?
As Volcano's post states that the F2 was not yet available and your OOB shows 26 PzIV Longs(L/43?) perhaps its a difference in OOB sources that accounts for the German HA value's.
As far as the Russians go,I had a look at the original scenario and a tank battalion had:5 KV-1 HA=7,10 T-34 HA10/2,10 T-60 HA=4.The McNamara KV has a HA =17 and the mixed HA =12.For comparison purposes only.

Anyway this is diverging into a direction in which I did not intend to go as my first post and question was about the factors that go into a HA number and intangibles that I thought should enter into the equation.

Kuriltai

[color=red] VM: looks like we were typing simultaneously.

After looking at the fire rules,I see what you you mean about Quality effecting HA.Perhaps I should actually read the rules sometime.(but I don't see it happening. ;) )
Are you saying that the new German Mixed HA will be 16 as it is 10 now.