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In my Podgorica example it was 1.0(1.0) to 0.00/0.11(1.0).

So, "current base IC goes to zero when conqueror enters.". Next, Germany can repair that to maximum 0.11 current base IC. Finally, the factory size of 1 stayed same.

Yes, AoD needs a term that fits logic and reality - instead of dovetailing into only mathematics. I suppose we can think of that 1.0 factory size as the remaining hulk of a factory that has been totally damaged. So, if it was a 10,000 square foot factory before damage, it is still a 10,000 square foot pile of rubble afterwards. Size never changed! :D
 
And there in lies the confusion. Relating to a factory size of 1:00 as to Podogorica specs, that effectively states 25% of factory was damaged. However, base IC went to zero. As such, I fail to see the logic since I would say that - if base IC is nil, factory must be totally damaged.

However, I'll drop the subject having new faith in "the mystery of AoD applied mathematics" and continue to instruct my bomber pilots to only ever watch the simple numbers in factory icon mouse-over for reliable information as to their progress to reduce enemy factories to "effectively zero" ... and not get side-tracked from hitting their target by playing with calculators instead of watching the bomb scope . :D