While the figures of 360,000 army deaths for the Union and 260,000 for the Confederacy remained commonly cited, they are incomplete. In addition to many Confederate records being missing, partly as a result of Confederate widows not reporting deaths due to being ineligible for benefits, both armies only counted troops who died during their service and not the tens of thousands who died of wounds or diseases after being discharged. This often happened only days or weeks later.
Francis Amasa Walker, superintendent of the 1870 census, used census and surgeon general data to estimate a minimum of 500,000 Union military deaths and 350,000 Confederate military deaths, a total of 850,000 soldiers. While Walker's estimates were originally dismissed because of the 1870 census's undercounting, it was later found that the census was only off by 6.5 percent and that the data Walker used would be roughly accurate.