All contact reports (sight from WO or sound from hydrophone operator) are always given as a relative bearing. 0 in front of you, 90 to the right, 180 behind and 270 to your left. Makes things a lot easier as you don't have to do the math of substracting your heading from a true bearing...
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NYGM 3.4A / Living SH3 V5.1 + SH3 Commander
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