First of two soldiers reports capturing equipment (13)
I believe the answer is:
accoutrements
'equipment' is the definition.
(I've seen this before)
'first of two soldiers reports capturing' is the wordplay.
'first of two' becomes 't' (ast letter of 'two').
'soldiers' becomes 'reme' (Royal Electrical and Mechanical Engineers corps).
'reports' becomes 'accounts' ('account' can be a synonym of 'report').
'capturing' is an insertion indicator.
't'+'reme'='treme'
'treme' placed into 'accounts' is 'ACCOUTREMENTS'.
(Other definitions for accoutrements that I've seen before include "clothing" , "Paraphernalia" , "Gear" , "Appurtenances" , "Trappings" .)