Some problems with Soviet and Russian casualty statistics 

1-Partisan & Militia deaths of 400,000 are included with civilian deaths.
2 –POW losses of 1.6 million are included with civilian dead.
3- Losses of   2.3 million in western Byelorussia & Ukraine are included with Poland by western historians. The Russians include these losses with the USSR. To avoid duplication these losses need to backed out of Soviet or Polish losses.
4- To arrive at the total loss of 26.6 million the Russians assume only 450,000 persons emigrating after WW2. The actual emigration was about 1 million which means losses were overstated by about 600,000.
5-The Soviet population recorded in the 1939 census was 168.5 million not 170.5 million. Stalin ordered the number to be falsified.
6- Soviet civilian losses of  about 3 million persons due to famine in the territory not occupied by the Germans are included in the total losses of 26.6 million. .
7-The Germans had 1 million Soviet deserters in their Army. 215,000 were killed in action. The need to be included with German losses
8- In addition to the war losses of 26.6 million the Russians and the PC crowd in the west  tend  to ignore the1.7 million Soviet citizens that died due to communist terror ( I realize is not NPV but it is a fact that can’t be ignored)
9-Rule of thumb should be to check and analyze Soviet & Russian claims of losses. They throw a figure at you and expect it to be accepted as “ official” “ how dare you question official government data” Berndd