The victor writes the rules. So, if the victorious side writes something, unless there is some strong evidence to refute it, it is normally accepted as the truth, even if it is not true. NORMALLY figures are EXAGGERATED, especially in regards to mass numbers. When dealing with warship losses or large aircraft such as the B-52 bomber, it is easier to keep track of such things, and "normally" a person can obtain an accurate number (figure). However, to obtain information regarding S. Viet losses inflicted by the Viet Cong (VC), one would have to get that information from the current Vietnamese government, whom the (former) Viet Cong used to fight for. Then, for the sake of accuracy, the obtained information from the current Vietnamese government would have to be compared to any sources available in the US. Or, a student (historian) could research Vietnam War material, and derive casualty figures from those. Keep in mind, that "normally" US/allied forces claimed more enemy casualties than actually occurred (inflated body counts), and the enemy did the same thing. That's why historians MUST cross check the data. To find the medium or more realistic number.
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