Elevation Effects and combat bonuses

[helblazer]

Does elevation apply combat bonuses or does it only effect LOS? The CC2 Manual states:

Using Higher Elevations
Higher ground—multistory buildings and hills—has several advantages:
• A better overall view of the battlefield.
• A better line of sight.
• More protection from enemy fire.

Is this just assuming being in a building????

It also has some disadvantages. You are an easy
target for long-range weapons, and you are more
visible to the enemy. Remember, if you can see
them, they can see you.
When you are attacked from higher ground, move
your troops to a higher elevation to minimize the
enemy’s line-of-sight advantage.
Tanks are vulnerable from above. Try to shoot at a
tank from a position as much directly above it as
possible (a three-story building is ideal).