[Rules] 7.61 Step Losses/Direct and Bombardment Fire

[pmaidhof]

Got my first 2X Direct Fire result in a very long time.

The target hex is dug-in and comprised of a Disrupted HMG, a Demoralized reduced strength INF unit and a Demoralized 0-8-1 Leader (Captain).

Since the owner determines which target combat unit takes the step losses and chooses the reduced strength INF unit, is the excess step loss ignored or "distributed" to the Disrupted HMG?

Thanks in advance.

Pete