Based on unit surveys, a rough estimate of 30–40% of dead and missing were non-combat deaths. Across all three wars including the First Indochina War and the Third Indochina War there was a total of 1,146,250 PAVN/VC military deaths or missing, included 939,460 deaths (their bodies were found) and 207,000 missing (their bodies were not found). Per war: 191,605 deaths/missing in the First Indochina War, 849,018 deaths/missing in the Second Indochina War (Vietnam War), and 105,627 deaths/missing in the Third Indochina War. It is unclear how the Vietnamese Government figures correlate to other reports of 300–330,000 PAVN/VC missing-in-action from the Vietnam War. Per the official history, one of the deadliest years was 1972, in which the PAVN suffered over 100,000 deaths. After the U.S.'s withdrawal from the conflict, the Pentagon estimated PAVN deaths at 39,000 in 1973 and 61,000 in 1974. There has been considerable controversy about the exact numbers of deaths inflicted on the Communist side by U.S. and allied South Vietnamese forces. Shelby Stanton, writing in "The Rise and Fall of an American Army", declined to include casualty statistics because of their 'general unreliability.' Accurate assessments of NV Army and Viet Cong losses, he wrote, were 'largely impossible due to lack of disclosure by the Vietnamese government, terrain, destruction of remains by firepower, and [inability] to confirm artillery and aerial kills.' The 'shameful gamesmanship' practiced by 'certain reporting elements' under pressure to 'produce results' also shrouded the process. RJ Rummel estimates 1,011,000 PAVN/VC combatant deaths. The official US Department of Defense figure was 950,765 communist forces killed in Vietnam from 1965 to 1974. Defense Department officials believed that these body count figures need to be deflated by 30 percent. For this figure, Guenter Lewy assumes that one-third of the reported enemy killed may have been civilians, concluding that the actual number of deaths of the VC and PAVN military forces was probably closer to 444,000. Author Mark Woodruff noted that when the Vietnamese Government finally revealed its losses (in April 1995) as being 1.1 million dead, US body count figures had actually underestimated enemy losses. The Phoenix Program, a counterinsurgency program executed by the United States Central Intelligence Agency (CIA), United States special operations forces, and the Republic of Vietnam's security apparatus, killed 26,369 suspected of being VC operatives and informants.