Some rather crude language relating to sex is used in referring to action of soldiers and enemy: "goat-f***kers, a**-raped," etc.
Soldier has webcam video with girlfriend back home. She takes off her shirt and asks how much he misses her breasts. She's shown in a see-through bra. She starts to take off the bra and the scene ends.
Two soldiers (male/female) have an ongoing affair that is important part of movie. A few kissing scenes and, in one case, she reaches into his pants and they kiss as they masturbate each other. They both zip up as they leave. No nudity.