The distinction between certain strategical and tactical problems (page 83) may introduce variations in the handling of the Estimate Form, and may affect the weight to be given the various factors. The use of the Estimate Form, as described in Chapter VI, applies in full to problems which embrace the complete scope of broad strategical concepts. It is suitable also for problems of limited scope, for which certain modifications or abbreviations are required. When applied to problems of a detailed tactical nature, the emphasis on the factors of fighting strength is somewhat different from that for strategical problems. For certain subsidiary problems (page 106), the Form may be closely applicable or may require considerable adaptation. In no case is it difficult to modify the Form to suit the requirements of the problem. An estimate of a relatively broad strategical situation may normally be reduced to writing, because time is usually available. On the other hand, an estimate of a localized tactical situation frequently requires almost instantaneous decision. Except in the preparation of plans to meet contingencies, such an estimate can rarely be given the elaborate form frequent in estimates of situations which are broadly strategical in nature. When such tactical plans are prepared well in advance of the event, the commander bases the estimate upon various assumptions as to the circumstances of a probable situation. The written solution of tactical situations under various assumptions is a valuable feature of training to this end. During the second step, i.e., the resolution of the action, as embodied in the Decision, into the detailed operations required, the method considered most helpful is to arrange the procedure on the basis of the salient features of a military operation (page 39 and Section III of Chapter IV). This procedure facilitates not only the determination of the necessary operations, but also the later formulation of directives. The second step, like the first, makes use of the estimate procedure. This is inevitable, in view of the fact that the mental processes are identical (page 106) for the solution of the problem of both steps.