3-105. The first step is the expression of the leader’s vision of anticipated enemy actions integrated with the Infantry companies IPB. The Infantry battalion and company IPB should not differ significantly, giving the Infantry platoon and squad a clear understanding of how the Infantry battalion and company commanders envision the enemy fight and plan for the operation. The Infantry company commander and CoIST refine the IPB to focus on the details of the operation in the company area of operation. The platoon leader refines his IPB to focus on the details of the mission in the Infantry platoon and squad area of operation. The Infantry battalion commander usually defines where and how the Infantry battalion will defeat or destroy the enemy. The Infantry company commander and platoon leader then defines how they envision how their units will execute their portion of the battalion fight.