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FM 3-0
3-64.
Regardless of the level of integration, there is also an interdependence tied to the objectives each force is supporting. Both may be conducting shaping activities in the same country simultaneously or sequentially. Each must account for the other’s actions and their impact on the environment. Accounting occurs during the review of trip reports, after action reports, and other post-mission reports conducted at theater echelon or below. At the theater echelon this accounting occurs between theater special operations command and theater Army through lateral staff activities and at the GCC staff, as they track progress towards achieving objectives laid out in the theater security cooperation plan.