The x460a-x460h series of entries in the IBC database is based on records of
    the Baghdad city morgue covering the period May-December 2004. As such it
    represents a continuation of previous Baghdad morgue-based IBC entries covering
    April 2003-April 2004. Then as now, the chief cause of fatalities is the
    post-invasion breakdown in civil security and unchecked growth in mostly
    criminal violence. About 60% of autopsies performed by the morgue are of
    violent killings ("homicides", principally from gunfire), and it
    is only these deaths which are added to IBC's database. And as before, IBC's
    entries do not include all of these deaths as recorded by the morgue but
    only those over and above the ordinary pre-war level of such deaths in the
    city, as recorded by the same institution (the Baghdad city morgue, also
    known as the Medico-Legal Institute).
  One significant change since our earlier entries is the steep rise in the level
    of insurgent activity, which from our own data we estimate to have increased
    more than four-fold in Baghdad from May 2004 onwards. Our earlier morgue-based
    entries contained subtractions for the reportedly "rare" presence
    of insurgents among the dead; we have increased these more than four-fold
    in the x460-series to account for this on-the-ground change. Another change,
    this time in the reporting of the types of deaths covered by the morgue's "homicide" data,
    is that this no longer includes deaths from bombings; however this remains
    somewhat uncertain, as is the claim that only gunfire deaths are included
    among the violent killings reported by the morgue. These issues are of relevance
    to overlaps with existing IBC reporting and were dealt with as outlined below,
    where we list the methods employed to obtain earlier Baghdad morgue entries,
    with changes for the x460 series given in bold.
  - 
    To allow for the sentence in the reports which reads "Also, the bodies
    of killed fighters from groups like the al-Mahdi Army are rarely taken to
    morgues," an estimate of "between 1 in 50 to 1 in 25" was
    used to represent the "rare" presence of fighters in the morgue
    statistics. AP's Baghdad figure was accordingly reduced by 4 per cent and
    2 percent to produce "fighter-free" minimum and maximum estimates. The
    numbers produced by these estimates were increased 4.25-fold in the x460-series
    to account for a corresponding increase in insurgent activity documented
    after April 2004.
  
 
  - 
    These numbers were further reduced by morgue data for the equivalent 2002-2003
      periods (and locations) to provide an adjustment for normal "background" death
      rates unattributable to the war and its aftermath. It is only the difference
      between the pre- and post-invasion rates which are recorded here.
  
 
  - 
    Deaths which may already have been recorded by IBC from other reporting for
      the locations and periods concerned were subtracted from the totals obtained
      after step 2 to avoid overlaps and double-counting (See the "Details..." note
      to x073 for an example of the Methodology used in such
      instances).
  
 
  - 
    We also allowed for the statement from the director of statistics at the
      Baghdad morgue that "The figure [reported by the morgue] does not
      include most people killed in big terrorist bombings": Where there
      were existing, potentially-overlapping records of this nature identified
      in step 3, above, those overlaps were reduced by "half+1" for
      overlaps smaller than 10 and by 60 per cent for larger ones — "60
      per cent" being our interpretation of the term "most" as
      used here. In the current crop of reports it is stated by the morgue's
      deputy director that deaths from bombings (not just "big terrorist
      bombings") are not dealt with by the morgue because the "cause
      of death is already known by the police". However, we judged that
      victims of certain types of "minor" explosions - including roadside
      bombs and mortars - and of US-coalition air strikes may continue to receive
      at least preliminary investigation or cause of death confirmation at the
      morgue, and that therefore victims of such incidents already in the IBC
      database may constitute overlaps with the new morgue data. To allow for
      this possiblity, those incidents were removed from the Min column of our
      x460 estimates, but not from the Max column (to allow for the counter-possibility).
  
 
  If details later emerge that are of relevance to any of the calculations
  above, IBC will adjust its figures accordingly.