2nd Story height advantages for Infantry & HMGs vrs cover & concealment?

[Zalgiris 1410]

I was wondering about the effects if any that Infantry squads, HQs and HMGs gain when positioned on the second story of buildings when engaged in firing against enemy units in covered and concealed positions from between 50 to 200 metres. That is to say outside of hand grenade range but within effective small arms fire range.

So my question is regarding as to wheither 2nd story placed troops and HMGs gain any height advantaged derived fire effects against enemy troops in protection such as foxholes, trenches and rubble in particular?

To be clear I'm not asking about any protection that the units in the building get vis a vis those enemy troops who might be firing back at them. Also for the sake of arguement the terrain is flat and excuse all other veriables as well.

So basically is it easier in the game for those 2nd story units to hit the enemy in near by foxhole, trenches and rubble as aposed to units on the ground floor or in other ground level positions with either targeted or area fired small arms fire?

IME I think this is so but I'm not entirely sure because the times when I've been firing at enemy troops from the 2nd story of buildings I have probably had close assaulting ground troops attacking the targets soon enough as well for me notice otherwise. That said, unless I have armour or heavy guns or FOOs when I fight with only just ground level Infantry I have serious problems even with HMG suppressive fire support when faced with protected enemy troops in foxholes, trenches and rubble etc.

[tar]

I'm not sure about the other terrain features, but being at a higher level (either through terrain or buildings) helps against units that are behind stone walls.