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Organisationally and spatially these functions can be arranged in many ways.
Since the creation of modern indirect fire different armies have done it differently at different times and in different places.
Technology is often a factor but so are military-social issues, the relationships between artillery and other arms, and the criteria by which military capability, efficiency and effectiveness are judged.
Cost is also an issue because artillery is expensive due to the large quantities of ammunition that it uses and its level of manpower.

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