Everything old is new again. Vietnamese commanders used to do the same thing. Because all their salaries were paid through the commanders, directly to the soldiers, in cash, on payday, they weren't reporting their KIA's, keeping their names on the roster, continuing to draw the dead soldiers pay and just pocketing it. This was in addition to the percentage of each live soldier's pay that they were also withholding and pocketing.
Of course that also means that they couldn't request any replacements either, because their manning reports kept showing them at full strength, so it meant that there were even fewer soldiers left in the line to fight.
( Hitler was right. \o )
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