User blog comment:Homuhomu123/Shelling Accuracy Test Results/@comment-25630319-20141217055443

If the tests were rigourous, that means sparkling and level do matter for accuracy, and 2x46 cm do have a noticeable penalty on Kongou class at default fatigue, but it gets nullified by high level.

Interesting to see if the formula is correct, lvl 99 ships have a 22.13% bonus in accuracy, while lvl 150 have 27.29% (compared to 0% bonus at lvl 1), very slow to aquire, but the bonus is significant, almost as good as these OP abyssal radars.