casualty

Examples of casualty in the following topics:

• Casualties of World War II

• Involuntary Conversion

  • Involuntary conversion of assets occurs when disposal is due to unforeseen circumstances, such as theft or casualty.
  • The involuntary conversion of an asset occurs when an asset must be disposed of due to unforeseen circumstances, such as theft, casualty, or condemnation.
  • The forced disposal of the asset may result in cash proceeds from the filing and payment of an insurance claim on the asset or the receipt of a casualty award.

• The Battle of Gettysburg

  • As the battle with the largest number of casualties in the American Civil War, it is often described as the war's turning point.
  • The two armies suffered between 46,000 and 51,000 casualties.
  • Union casualties were 23,055, while Confederate casualties are estimated from 23,231 to as many as 28,000.
  • The casualties for both sides during the entire campaign were estimated at 57,225.
  • Between 46,000 and 51,000 soldiers from both armies were casualties in the three day battle.

• Extraordinary Gains and Losses

  • Examples of extraordinary items are casualty losses, losses from expropriation of assets by a foreign government, gain on life insurance, gain or loss on the early extinguishment of debt, gain on troubled debt restructuring, and write-off of an intangible asset.
  • Write down and write off of receivables and inventory are not extraordinary, because they relate to normal business operational activities.They would be considered extraordinary, however, if they resulted from an Act of God (e.g., casualty loss arising from an earthquake) or governmental expropriation.

• Georgia and South Carolina

  • Under the leadership of General Benjamin Lincoln, this effort was a spectacular failure with combined French-American forces suffering approximately 900 casualties compared to 50 British casualties.
  • With relatively few casualties, Clinton had seized the South's biggest city and seaport, winning perhaps the greatest British victory of the war.
  • In almost all cases, the "victories" strategically weakened the British army due to large numbers of casualties, leaving the Continental Army intact to continue fighting.

• The Battle of Bunker Hill

  • Meanwhile, colonial forces were able to retreat and regroup in good order having suffered few casualties.
  • When news of the battle spread through the colonies, it was reported as a colonial loss as the ground had been taken by the enemy, and significant casualties were incurred.
  • The report, which included casualty figures that were somewhat inaccurate, gave Washington hope that his army might prevail in the conflict.
  • The casualty counts alarmed the military establishment in England and forced many to rethink their views of colonial military capability.

• Slowing Momentum

  • The Battle of Stalingrad lasted from July 17, 1942 to February 2, 1943, and was marked by brutality and disregard for military and civilian casualties, which placed it among the bloodiest battles in the history of warfare, with the higher estimates of combined casualties amounting to nearly two million.

• The War in France

  • The Battle of Verdun in 1916 produced an estimated 700,000 casualties from both sides, while the Battle of the Somme in that same year and the Battle of Passchendaele in 1917 ended with a combined death total of more than 1.6 million men.
  • The armies faced off in their respective trenches with open areas of varying widths between them, called “no man’s land”, that were fully exposed to enemy fire and shelling and often crossed with long fences of barbed wire to slow the charges that soldiers were forced to make, resulting in enormous casualties regardless of their success.
  • Overall the AEF sustained about 320,000 casualties and 204,000 wounded.
  • The AEF sustained over 300,000 casualties.

• Grant's Pursuit of Lee

  • Lee surprised Grant by attacking the larger Union army aggressively in the Battle of the Wilderness, resulting in heavy casualties on both sides.
  • The final major battle of the campaign was waged at Cold Harbor, in which Grant gambled that Lee's army was exhausted and ordered a massive assault against strong defensive positions, resulting in disproportionately heavy Union casualties.
  • The campaign was the bloodiest in American history: approximately 55,000 casualties on the Union side and 32,600 on the Confederate.

• The Final Ledger of Deaths

  • One of the challenges is the classification of casualties.
  • Civilian casualties include deaths caused by strategic bombing, Holocaust victims, German war crimes, Japanese war crimes, population transfers in the Soviet Union, other war crimes, and deaths due to war related famine and disease.
  • However, the distinction between military and civilian casualties caused directly by warfare and collateral damage is not always clear cut.