Found this little tidbit around the net, you probably might have seen it already, maybe not. Either way, this is a declassified CIA document, dated 1977-1980, translating two Soviet source documents assessing the capabilities ("combat potential", as they refer to it) of NATO and Soviet weaponry. According to the document, the Soviets determined these statistics via "computer", using the T-55 tank as a basis for comparison for similar units like tanks and AFVs.
It's interesting to see the Soviets' assessment of their own weaponry aginst NATO, as well as seeing their opinion on NATO and Western weaponry compared to their own. Apparently, there wasn't a single NATO tank capable of going toe-to-toe with the T-80, not even the then-experimental M1 Abrams! On the other hand, the F-14 was given a whopping 11.9, well above the highest scoring Soviet fighter, though strangely the Su-27 isn't listed here...
Lastly, it's nice to see what the Soviets thought of the British military divisions - a piddly 0.77 for a whole UK armoured division (compared to their own 1.21 for a T-72 division). Cheers, lads!
Then again, they didn't think much of their own allies as well; 0.75 for an East German Motor Rifles division. Their most powerful threats based on their own assessment would have been the Bundeswehr and US Army... no surprises there, really, though the US would have only posed a threat with no less than a full Armoured division.
Now, while this document makes for an interesting read, it's tantamount we take the lot with a grain of salt; the document could be partly or wholly made up by either the Soviets or the CIA, either through deliberate disinformation or completely arbitrarily made up numbers. Assuming it was the Soviets who derived these numbers, there is no established criteria for what they mean or how they were determined. From a cursory glance, it seems that "combat potential" only evaluates effective capability of firepower, not any other factor such as armour, movement range, etc. Hell, based on numbers alone, the Tu-22 is superior to the MiG-23, which is nonsense.
So take it as you will, and enjoy dreaming up scenarios based on these findings as suits your fancy.