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Each power starts the game controlling certain territories, each worth a certain number of IPCs (the number printed on the territory). The total of these IPCs currently under that power’s control is tracked by placing its control marker on the IPC chart on the board. This is the power’s “income level”. At the beginning of the game, each power also has that same number of IPCs “in the bank”. In the case of the USSR, you would place a USSR control marker on the number 24 on the chart and give the USSR 24 IPCs in the bank.*
During the Purchase Units phase of its turn, a power spends some or all of its IPCs that are in the bank. As a power gains territories during its turn, its control marker is moved up on the IPC chart by the IPC value of the territories. Then, during the Collect Income phase, that power receives the number of IPCs indicated on the chart (plus national objective bonues and minus convoy disruptions) in its bank account to spend on future turns. During other powers’ turns, that power’s income level may move up and down as enemies capture its territories and allies liberate them. However, the number of IPCs that power has in the bank will not change until it spends them.
- The number of IPCs in a power’s “bank account” may be tracked in any way you like. Some people use a pencil and paper, some people use poker chips, and some people use play money.