Iraqi MBT and APC losses 1991 and 2003

[Suhiir]

Estimated Iraqi Losses Reported by U.S. Central Command, March 7, 1991

36 fixed-wing aircraft in air-to-air engagements
6 helicopters in air-to-air engagements
68 fixed- and 13 rotary-wing aircraft destroyed on the ground
137 Iraqi aircraft flown to Iran
3,700 of 4,280 battle tanks
2,400 of 2,870 assorted other armored vehicles
2,600 of 3,110 assorted artillery pieces
19 naval ships sunk, 6 damaged
42 divisions made combat-ineffective

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I'd be VERY leery about the tank/armored vehicle/artillery losses reported.
It's nearly impossible for a pilot to notice the tank he is killing is already dead. So the same tank often gets killed over and over.
My rule of thumb it to cut aircraft reported kills by 66%.