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Does an immobilised 'abandonned' vehicle from a squadron gives away a kill point if destroyed later in the game though the rest of its unit has not been destroyed? (In the Purge the alien mission, for example.)

The rule indicate that the abandoned vehicle is treated as a seperate unit, so yeah, I think it would. Page 79.

Yes but if its just abandoned / Imobilized and not destroyed it won't , it still needs to be destroyed