[Rules] Leaders and Steps

[fanghawk]

Do leaders have steps?  I'm specifically interested in whether they count for VC that say a side must exit "x steps"...would the leader be a step?  Also applies to change in initiative for "x number of steps lost".  I've seen it say "combat units" so leaders clearly don't count in that case...or it will go so far as to clarify "transport doesn't count" but I haven't seen anywhere that specifically says whether leaders do or do not count as single steps.

Thanks!