are there any at all

sure nobody know if there are any range penalties when shooting to and from elevated terrain
also 1 more thing
if i fire from a building i fire over hindering terrain ?
but is it the same when firing from the floor
or does the terrain block lof

There is no range penalty for shooting from or to elevated terrain.
A Elevated shooter ignores all grounded objects when figuring LoF unless his target is in a square with the object.
A figure on the Ground shooting up at an elevated attack DOES take into account all grounded objects and figures when determining LoF.

Although adding a range for shooting up seems to be a popular house rule.

thank you