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From the German Axis & Allies Club.

First the differences:  a) Submarines  There are two possibilities to attack with Submarines:  Submarines can use their 1st strike as usual,then their attack values will be handled separately. Or you decide to add the value of the subs (or a part of it) to the attack value of the rest of the attacking force, and forgot their 1st strike capability. (Please note that subs still cannot hit air. Ex.: If 2 subs 1ftr score 2 hits vs 1ac 2ftr only one air unit can be choosen as casuality)  If and only if the 1st strike can really have an effect the attacker have to ask the defender if he wants to use his 1st strike for his subs or if he wants to add their defense value to the total defense value. (Else he uses the default of adding it.) Same is true for the attacker: If and only if the 1st strike can really have an effect the attacker may shoot with his subs seperately, else he has to add their attack value to the total attack value.  Example: Japan attacks with 4 Sub, 1 BB, 2 Ftr vs. 2 Trn, 1 AC, 1 Ftr The value of the subs is 4x2 = 8. So, one sub-hit is guaranteed, and Japan has to throw a 2 or less to hit one more unit. Then the rest attacks (10 : 6 = 1 rem 4), and hits one more unit, and if Japan throws a 4 or less, one more unit is hit. But Japan can also decide, that only 3 Subs do their first shot and the 4th Sub fights with the BB and the fighter. Then it has 1 Sub hit (3x2 : 6 rem 0) and the rest have 2 hits, because the one sub increases the offense value to 12. (12 : 6 =2). Please note that in this example the Subs' 1st shot really has an effect because the hit transporters or aircraftcarriers can not fire back. 

b) Shore bombardment for Battleships  This is analogue to a). BBs may fire separately to make use of their 1st shot capability or fire together with all other attacking units by losing its 1st shot ability. For example: If you attack an Island with 2 inf 1 bb (on the island is one inf), you never lose that fight by bad dice. 

Strategic bombing raid (sbr) 1) No AA present:  Defender suffers an average damage with a variation of 1 IPC more or less depending on the IPC value of the country. (see table) Attacker loses nothing.  2) IC is defended by AA:  Defender suffers an average damage with a variation of 1 IPC more or less depending on the IPC value of the country. This damage is less than in an undefended territory (see table). Since the average damage that the attaking player takes when he conducts a SBR on an IC that is defended by an AA is 2,5 IPC (15 IPC/6), the attacker just loses 2 or 3 IPC INSTEAD of losing the bomber. That means, you DON'T lose a raiding bomber but you have to pay the average damage for EVERY sbr. The attacker has to save a "SBR-fee" of 3 IPC per bomber before combat move (i.e. when purchasing). Consider this money as necessary to repair and fill up your bomber fleets after returning to your bases.The overpaid money (if the damage is less for the attacker) will be added at the end of the turn.  3) Additional AAs wich are overflown by the bomber on its way to the target territory fire normally following the regular LL rules.