artillery, engineers, signals and services (unless these were specially found from G.H.Q. resources); they may be described as "potential equivalent divisions". This category is estimated at 10 divisions. 3. The "agreed combined estimate" takes into account the estimate of 21 potential divisions (7 + 4 + 10) given in para. 2 above. Furthermore, a new classification has been decided upon. In future, all German divisions will be assigned to one or other of the following three categories:(a) Offensive, i.e.