As you'd know if you've been keeping up to date with this game's balance, the mortar for the USF has sparked many disputes among the community. I've thought up of 3 possible solutions for dealing with the mortar:
The Simple Solution: Replace the 81mm mortar with the 60mm mortar.
The Complex Solution: Nerf the 81mm mortar so that it's stats are inbetween the Ost mortar and the 60mm mortar. Make it so that the vet 1 bonuses would give it the default Ost mortar stats while vet 2 and 3 for the 2 mortars would be identical; therefore, when both mortars reach vet 2/3, they would be completely equivilant in terms of stats. Increase cost from 260 manpower to 280.
The Somewhat-Complex Solution: Move the mortar to the Lieutenant's tier and nerf the 81mm mortar so that it is, by default, the same as the Ost mortar, but with veterancy, it would become superior (due to the Ost mortars lack of a vet 1 stat boost). Change the cost from 260 manpower to 240.
These were just my thoughts on some solutions that could resolve this particular issue.
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Comments
The Somewhat-Complex Solution has one issue, the LT does not come as fast as WM tiers 1 so it would require more change than a simple nerf.
More simply nerf the accuracy and/or range is probably enough to fix the unit.
And there is a post about the unit:
https://community.companyofheroes.com/discussion/242091/usf-all-81mm-mortar/p1
Just make it a 60mm with 60mm stats. That's my stance on the issue.
I would be fine with a 60mm mortar with 65 damage, Ost 80mm mortar's firing speed, decent auto-fire/barrage accuracy for 230 MP.
Nerf accuracy. Why aren't people talking about this?!