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Cover is an object that offers extra protectiont against ranged attacks. Cover gives a +70 % bonus of its base cover value to Evasion, plus a +35 % bonus to Accuracy. For instance, spikes barricades have 60 Cover, so they give a +42 % bonus to Evasion and a +21 % to Accuracy. Some types of cover can be built in your base as defensive structures, while others can only be found during combat missions.