HQ tank units - How do you use them?

[ComradeP]

I guess having the company as the smallest Soviet tank unit would also not be an option? It works well in a game like Flashpoint Campaigns: Red Storm, but that's a different scale and time from what you're simulating here.

It also wouldn't remove the problem for the Germans.

Combining the company HQ's into a unit at battalion level would also look odd, though at least it would be more like a platoon sized unit.

It's probably in the manual or it was explained somewhere, but how are infantry company command sections abstracted? Are they simply added to the manpower total for the combined unit (and thus to the totals for each platoon)?