The CIA translated a 1977 Soviet paper 'COMBAT POTENTIALS of the Armament and Combat Equipment of the Ground Forces and Aviation of the USSR and of the Armies of the Probable Enemy, and Table of the Combat Potentials of Large Units', which made comparisons of various weapon systems on the basis of mathematical methods based on the use of a computer. Source, who leaked it to the CIA, was unable to ascertain what factors went into the mathematical equations. The Soviet General Staff officers informed Source that these tables were still valid and in use in 1980.
https://www.cia.gov/readingroom/docs/1980-08-25.pdf
https://www.cia.gov/readingroom/docs/1980-08-25.pdf