One thing to keep in mind is that US divisions at peactime strength are larger than Soviet divisions of the same type, so that plays into the consumption rates. Soviet divisions have more tubes, but the US divisions (at least the mechanized ones) have the Artillery support vehicles and throw more rounds down range faster per mission, so that may balance out... US division have more support vehicles, in addition to the combat vehicles, plus an aviation brigade in every division so it's a no brainer that the fuel consumption would be higher...
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