By December 1931, the Reichswehr had finalized the second so-called Ruestungsplan (Rearmament Plan), which called for spending of just over 480 million Reichsmarks over five years.94 It was to provide Germany, in case of attack, with the capacity to supply a defensive force of twenty-one divisions, equipped with a small complement of artillery, tanks and aircraft. A more ambitious version of the plan, the so-called ‘Milliardenprogram’ (billion Reichsmark programme), set out the extra spending on industrial infrastructure required to keep this force permanently in the field.
