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The cost of building and maintaining an army is divided between the initial cost of purchasing the weapons and ammunition and the cost of maintaining it.
The initial cost depends on the weapons being purchased. The defensive weapons are in general cheaper than the offensive and strategic ones. The strategic nuclear weapons come at a very high price.
Weapon pricing depends on the general product market and prices fluctuate widely. Surpluses in some weapons lead to price reductions and shortages cause prices to increase. Some countries may decide to downsize their armies and sell many weapons. This too can have an effect on the cost of weapons.
The same is true for ammunition that is also purchased on the market and represents a high cost when large quantities are needed.
Each weapon needs a crew to operate and additional materials for maintenance. The purchase of 100 tanks requires the army to recruit 100 or 200 officers,(The numbers are lower on the Fearless Blue world) and several hundred soldiers and more cost to operate and keep these tanks in good condition. Ammunition is also used in peacetime to maintain a basic level of training for officers and soldiers. A large part of the cost of maintaining the army is in fact the cost of the ammunition that is used in training the units and keeping weapons operational.
The number of soldiers and officers needed to operate each weapon are specified, per weapon, in the weapons document.