Command Report

[Fhil]

Definitely applies to your moving units at night and thus gaining fatigue. Combat generated fatigue is applied and "shown" immediately and not included otherwise. I don't think units that take losses in the enemy turn would be included too, for additional fatigue from having done something, but may be wrong there.

 And if I´m correct, night fatigue is triple the value that would be gained during the day turns. But I´m not 100% sure at the moment. 
 Regarding the enemy fire in his turn, I think this counts too, that´s why the units with highest fatigue should rest further away from the front. But here also I´m not 100% sure.