The logic behind having a casualty rate greater than 100% is to have a means of discussing unit losses over the course of a campaign when the unit moves through combat and reinforcement cycles. The bean counters of the world need to have some means of talking about the idea that losses among the personnel of the unit over a given period of time exceed the unit's nominal strength. For instance, one could say that the FRT has lost 2000 men. If you don't know the FRT's authorized strength, this number has no real context. You could say that the FRT has a nominal strength of 1000 and has lost 2000, which runs into the same logic problem as enduring a 200% casualty rate but with more words. One way or another, the bean counters have to be able to relate casualties to time to headcount.
Webstral
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