So I have a Rapid Spearhead Commando and by hoovering the mouse over the weapon, it says "move & shoot penalty: 15%". However it is clearly 25% in effect for some reason.
Aim at a stationary target from a specific spot while being focused and you'll have X%. In order to measure our accuracy with the same distance, but while losing focus, we have to step away a bit, then back again to the same place. So we move away, then hit enter to initiate combat. Start our round by returning back to the same spot we checked our aim earlier, but by moving of course we'll loose our focused state. And somehow our accuracy is X-25% instead of X-15%.