How were ship kills accounted in WWII?
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As far as sinking submarines wwas concerned, from the USN perspective may I suggest a look at https://www.ibiblio.org/hyperwar/USN/rep/ASW-51/ASW-PART-II.html which discusses antisubmarine measures and effectiveness. For ascribing some sort of credit, you will find that reports of attacks on submarines by surface craft were evaluated as:
A. Known sunk; B. Probably sunk; C. Probably damaged, possibly sunk; D. Probably damaged; E. Probably slightly damaged; F. Insufficient evidence of damage; G. No damage; H. Presence of submarine uncertain; I. Target attacked not a submarine; and J. Insufficient evidence to assess.
In practice, this list was truncated into groups thusly:
Sunk A, B; Damaged C, D, E; Undamaged F, G; and Non-submarine H, I, J
Based upon after action reports, every attack was evaluated and rated as one of the above.
Interestingly, as this document points out, in its appendix one can find that the A-B class evaluations correlated well with actual U-Boat losses, and, even, in fact, in the half of the war tended to be a little conservative in estimates of actual German losses compared to the actual losses.
Of course, one should not mistakes movies, made for entertainment and profit purposes, with history.
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