Mortars are controlled by the company headquarters, though like any artillery asset they can be on-call for lower echelons. One does not typically find 120mm mortars at the company level. The 120mm mortar is a heavy mortar usually assigned to heavy battalions. However, it's certainly possible that in Twilight: 2000 one could find any number of arrangements, including slicing one or more medium (81mm) or heavy (120mm) mortars to an infantry company for specific purposes.
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