datafile on 1 December 2017. The above figures on missing and wounded were calculated using Hanoi's declared casualty ratios for the period of 1945 to 1979, during which time the Communists incurred 1.1 million killed, 300,000 missing, and 600,000 wounded. Ho Khang, ed, Lich Su Khang Chien Chong My, Cuu Nuoc 1954-1975, Tap VIII: Toan Thang (Hanoi: Nha Xuat Ban Chinh Tri Quoc Gia, 2008), 463." Based on unit surveys, a rough estimate of 30–40% of dead and missing were non-combat deaths. Across all three wars including the First Indochina War and the Third Indochina War there was a total of 1,146,250 PAVN/VC confirmed military deaths, included 939,460 with bodies recovered and 207,000 with the bodies unfound. Per war: 191,605 deaths in the First Indochina War, 849,018 deaths in the Second Indochina War (Vietnam War), and 105,627 deaths in the Third Indochina War. According to American writer Joseph Babcock, the Vietnamese government estimated 300,000 PAVN/VC missing-in-action (MIA) in 2019, but that the real number of MIA is widely believed to be closer to 500,000 people, whose bodies were either never found or buried anonymously and never identified. The overwhelming majority of the MIA are from northern Vietnam. In 1976, the Vietnamese government organized Gathering Teams to find the remains of dead soldiers. The overwhelming majority of the MIA are from northern Vietnam. According to the Vietnamese government, from 1994 to 2012, 172,460 PAVN/VC bodies were found, including 15,989 in Cambodia, and 14,549 in Laos, and around 10,000 bodies were found from 2012 to 2015, reducing the number of MIA from 390,000 (1993) to 207,000 (2016). According to the Vice Minister Nguyễn Bá Hoan, in 2022, nearly 200,000 PAVN/VC were still MIA (whose bodies were have not been found), and 300,000 whose bodies have been found, but buried anonymously and never identified. According to the Vietnamese government's official history, one of the deadliest years was 1972, where they lost over 100,000 dead. Estimates for PAVN deaths in the Easter Offensive alone vary from 40,000 to 130,000 in western sources. After the U.S.'s withdrawal from the conflict, the Pentagon estimated PAVN/VC deaths at 39,000 in 1973 and 61,000 in 1974. Per the official Vietnamese history, over 10,000 more PAVN soldiers were killed in the final offensive of early 1975. There has been considerable controversy about the exact numbers of deaths inflicted on the Communist side by U.S. and allied South Vietnamese forces.