Numerical designations of squads or platoons do not change.

Center squad is middle or right middle squad of the company.

8 (6-11) men = 1 squad.
7 (2-7) squads = 1 platoon.
4 platoons = 1 company (250 men, 6 officers).
4 (2-6) companies = 1 battalion (1,026 officers and men).
3 battalions = 1 regiment (3,755, including medical detachment).
2 regiments = 1 brigade (8,210 officers and men).
2 brigades = 1 division (27,152 officers and men).

First Sergeant when not commanding a platoon is opposite the 3rd file
from outer flank of first platoon, in line of file closers.

FALL IN.--First Sergeant 6 paces front of center, facing company.
Right guide takes post at such point that the center will be 6 paces
from and opposite the First Sergeant.

Squad leaders salute and report all present; or Private(s) ----
absent. First Sergeant does not return salute of squad leaders.

Captain takes post 12 paces in front of center of company in time to
receive report of First Sergeant, "Sir, all present or accounted for,"
or names of unauthorized absentees. E.G. A man in hospital might be
reported absent by squad leader if he did not know where he was, but
First Sergeant would know, and would not report him absent.

Captain returns salute of First Sergeant who then takes his post
_without command_.