Finglish FTW! 
--sorry[SUP]1)[/SUP]--just kidding
The counters on the map or that you see in the Stack Panel are units. Units are counters which cannot be voluntarily broken down in size.
[INDENT]
The one exception to this is Divisions. Divisions are special [I]combi-units, which you may build starting in October '61 with an activated leader and 1 or more unlocked units, who's combined elements--including the leader--do not exceed 18 elements.[/I][/INDENT]
If you click on a unit in the Stack Panel, the lower-right box will convert to the Inspection Panel. Here you will see 1 or more NATO symbols representing the elements of which your unit is comprised. The number of elements can be anywhere from 1 for a lone leader, an artillery battery or a cavalry regiment, up to 8 in a very large brigade or 18 in a division. Many units are brigades which consist of anywhere from 2 to 8 elements, generally of different types. Aside from the leader elements, most elements of land units are either batteries or regiments.
If you click on one of the elements in the Inspection Panel the "element display window" will open above it. In the lower-left corner of the
edw you will be shown some elementary information

[SUP]1)[/SUP] of the element such as the maximum number of "hits" it can have--equivalent to how many men a regiment or battery could historically have--and the current number of "hits" the element has. These are the "hits" you will replacing with your replacement pools.
Each "chit" you are given or purchase of a specific type costs according to the cost of 1 regiment or 1 battery of the element type for which it is providing "hit" replacements and the chit
theoretically can replace twice as many hits as that type of regiment or battery may contain.
EG: A normal infantry regiment has 20 hits. Therefore an infantry replacement chit could
theoretically replace 40 hits on infantry regiments. I say
theoretically because it's really chance which decides this. In reality for each hit replaced, a die role (dr) is made to determine if that hit replacement expires the chit. For an infantry chit a 40dr is made. Statistically you will get 40 replacement out of such a chit.
If one of your units has an entire battery or regiment eliminated, either through combat or attrition, that "missing" element cannot recover hits. It can however be "replaced" completely at the cost of 1 chit of the correct type. With
Historical Attrition set this can only take place in a region with a depot or a fort. I don't believe stockades or redoubts count for this, but I'm not sure.
Units in Passive Posture have an increased chance of gaining a replacement. Each unit can replace only one element per turn. Therefore, if you have a division with two or more brigades which have lost elements, it is wise to break the division down so that each brigade needing a replacement can stand alone to recover a replacement. I'm not sure if they also must be in separate stacks, but it can't hurt. It would also be prudent not to do this near the front where you recovering division could get attacked and suffer from a lack of CP's (Command Points) and being in PP.
There, that's about all I know about it. You can also read this if you're interested
AGE Wiki: Replacements Hope this helps
[SUP]1)[/SUP] Sorry, couldn't resist
