War of the Ring: Second Edition

What's the difference between Regular and Elite Army units?

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Durability
For each hit the enemy scores in combat, one Regular Army unit has to be eliminated, or one Elite unit has to be downgraded to a Regular one of the same Nation, Elite units can be eliminated to deal with two hits. Siege battles last only for one Combat round, unless the attacker downgrades an Elite unit to a Regular unit to prolong the siege.