I'm not into favourite "units", but I am really in favour of correct terminology.
We have always been able to split
units in CS, as the battalion is the smallest
unit, and it can be split into sub-units....companies and platoons. I suspect breaking up the platoon sub-unit into its elements would mightily screw up the OOBs. We do have subunits named "squad" and "section", but these are platoons in the OOB hierarchy...they can only be subordinated to a Company level entity.
I recommend the following link
http://en.wikipedia.org/wiki/Military_or..._and_units