Prep is counted in content if you say 'I aim for the sword" then go a post without mentioning it then come back and say I break your sword but make no reference to continuing the action it is null. If say for weapons, a normal non-magical shield is held by a low tier character engaged in combat with a low tier character who has a magic sword of intermediate strength then the sword can break the normal shield with a single declared action as the equipment tier is different by a prep post or strength of 1.