This can be particularly important to know in cases where a combatant uses another combatant as cover. In such a case, if the cover is struck and the attack roll exceeds the AC of the covering combatant, the covering combatant takes the damage intended for the target. If the covering combatant has a Dexterity bonus to AC or a dodge bonus, and this bonus keeps the covering combatant from being hit, then the original target is hit instead. The covering combatant has dodged out of the way and didn't provide cover after all. Concealment Concealment includes all circumstances where nothing physically blocks a blow or shot but where something interferes with an attacker's accuracy.
Concealment always depends on the point of view of the attacker.
Concealment Miss Chance Concealment gives the subject of a successful attack a chance that the attacker missed because of the concealment. If the attacker hits, the defender must make a miss chance percentile roll to avoid being struck. When multiple concealment conditions apply to a defender, use the one that would produce the highest miss chance. Do not add the miss chances together.