It may overlap with, but is not the same as, punitive destruction of the enemy's resources, which is usually done as part of political strategy, rather than operational strategy. The practice can be carried out by the military in enemy territory or in its own home territory while it is being invaded.

However, anything useful to the advancing enemy may be targeted, including food stores and agricultural areas, water sources, and even the local people themselves, though the last has been banned under the 1977 Geneva Conventions. Any assets that could be used by the enemy may be targeted, which usually includes obvious weapons, transport vehicles, communication sites, and industrial resources. A scorched-earth policy is a military strategy that aims to destroy anything that might be useful to the enemy.