Following setup changes, blue for additional units, red for removal
Soviet Union (30 IPCS):
Russia: 6 Infantry, 2 Artillery, 2 Mechanized Infantry, 2 Tanks, 1 Fighter, 1 Tactical Bomber,
2 AAGuns, Major Factory, Airbase
Novgorod: 6 Infantry, 1 Artilley, 1 Fighter, 2 AAGuns, Minor Factory, Airbase, Seabase
Volgograd: 6 Infantry, 1 Artillery, 1 Mechanized Infantry, 1 Tank, 1 Fighter, 2 AAGuns,
Minor Factory
Karelia: 2 Infantry
Archangel: 2 Infantry, 1 Mechanized Infantry, 1 Tank
Vologda: 4 Infantry
Tambov: 2 Infantry
Caucasus: 4 Infantry
Urals: 3 Mechanized Infantry, 3 Tanks, 1 Strategic Bomber
Novosibirsk: 6 Infantry, 2 AAGuns
Samara: 3 Infantry
Kazakhstan: 3 Infantry
Timguska: 3 Infantry
Evenkiyskiy: 4 Infantry, 4 Artillery
Yenisey: 3 Infantry
Yakut S.S.R.: 2 Infantry, 1 Mechanized Infantry, 1 Tank
Buryatia: 3 Infantry
Sakha: 3 Infantry
Amur: 3 Infantry
Siberia: 3 Infantry
Soviet Far East: 3 Infantry
Iraq: 1 Tank, Control Marker
Northwest Persia: Control Marker
Persia: 1 Mechanized Infantry, Control Marker
Eastern Persia: Control Marker
Sea Zone 5: 1 Submarine, 1 Destroyer
Sea Zone 115: 1 Submarine, 1 Cruiser
Sea Zone 127: 1 Transport, 1 Submarine
Japan (50 IPCS):
Japan: 6 Infantry, 2 Artillery, 1 Tank, 2 Fighters, 2 Tactical Bombers, 2 Strategic Bombers,
3 AAGuns, Major Factory, Airbase, Seabase
Korea: 3 Infantry, 1 Artillery, 1 Fighter
Siam: 4 Infantry
Formosa: 1 Fighter
Okinawa: 1 Infantry, 1 Fighter
Iwo Jima: 1 Infantry, 1 Tactical Bomber
Paulau Island: 1 Infantry
Caroline Islands: 1 Infantry, 1 AAGun, Airbase, Seabase
Manchuria: 5 Infantry, 1 Artillery, 1 Mechanized Infantry, 1 AAGun, Control Marker
Jehol: 1 Infantry, 1 Artillery, Control Marker
Shantung: 1 Infantry, 1 Artillery, Control Marker
Kiangsu: 2 Infantry, 2 Artillery, 1 Mechanized Infantry, 1 Fighter, 1 Tactical Bomber, Control Marker
Kiangsi: 1 Infantry, 1 Artillery, Control Marker
Kwangsi: 1 Infantry, 1 Artillery, Control Marker
Chahar: 1 Infantry, 1 Artillery, Control Marker
Anhwe: 4 Infantry, Control Marker
Kwangtung: 4 Infantry, Seabase, Control Marker
French Indo China: 1 Infantry, 1 Artillery, 1 Mechanized Infantry, 1 Fighter, Control Marker
Malaya: 1 Infantry, 1 Artillery, Seabase, Control Marker
Guam: Airbase, Control Marker
Wake Island: Airbase, Control Marker
Philippines: 1 Infantry, 1 Artillery, 1 Fighter, Airbase, Seabase, Control Marker
Sumatra: 1 Infantry, 1 AAGun, Control Marker
Java: 1 Infantry, 1 AAGun, Control Marker
Borneo: 1 Infantry, Control Marker
Dutch New Guinea: 1 Infantry, Control Marker
New Britain: Control Marker
Solomon Islands: 1 Infantry, 1 Fighter, Control Marker
Gilbert Islands: 1 Infantry, Control Marker
Sea Zone 6: 1 Transport, 1 Submarine, 1 Destroyer, 1 Cruiser, 1 Battleship, 1 Aircraft Carrier,
1 Fighter, 1 Tactical Bomber
Sea Zone 19: 1 Transport, 1 Destroyer, 1 Cruiser
Sea Zone 20: 1 Transport, 1 Destroyer, 1 Cruiser
Sea Zone 24: 1 Destroyer, 1 Cruiser, 1 Battleship
Sea Zone 33: 1 Submarine, 1 Destroyer, 1 Aircraft Carrier, 1 Fighter, 1 Tactical Bomber
Sea Zone 36: 1 Transport, 1 Destroyer, 1 Cruiser, 1 Battleship
Sea Zone 41: 1 Battleship, 1 Aircraft Carrier, 1 Fighter, 1 Tactical Bomber
Sea Zone 45: 1 Battleship, 1 Aircraft Carrier, 1 Fighter, 1 Tactical Bomber
Sea Zone 49: 1 Submarine
United States (52 IPCS):
Eastern United States: 2 Infantry, 1 Artillery, 2 Fighters, 2 AAGuns, Major Factory, Airbase,
Seabase
Central United States: 4 Infantry, 4 Mechanized Infantry, 1 Tank, 1 Strategic Bomber,
Major Factory
Western United States: 4 Infantry, 1 Artillery, 1 Mechanized Infantry, 1 Tank, 1 Fighter,
1 Tactical Bomber, 2 AAGuns, Major Factory, Airbase, Seabase
Alaska: 2 Infantry
Hawaiian Islands: 1 Infantry, 1 Artillery, 1 Fighter, 1 Tactical Bomber, Airbase, Seabase
Midway: 1 Infantry, 1 Fighter, 1 Airbase
United Kingdom: 1 Strategic Bomber
Brazil: 2 Infantry, Control Marker
Sea Zone 10: 1 Transport, 1 Submarine, 1 Destroyer, 1 Cruiser, 1 Battleship,
1 Aircraft Carrier, 1 Fighter, 1 Tactical Bomber
Sea Zone 25: 1 Cruiser, 1 Battleship, 1 Aircraft Carrier, 1 Fighter, 1 Tactical Bomber
Sea Zone 26: 2 Transports, 2 Submarines, 2 Destroyers
Sea Zone 64: 1 Cruiser, 1 Battleship, 1 Aircraft Carrier, 1 Fighter, 1 Tactical Bomber
Sea Zone 85: 1 Transport, 1 Cruiser
Sea Zone 101: 1 Transport, 1 Cruiser
China (10 IPCS):
Yunnan: 4 Infantry, 1 Artillery, 1 Fighter
Szechwan: 2 Infantry
Sikang: 1 Infantry, 1 Artillery
Hunan: 4 Infantry
Kweichow: 1 Infantry
Hopei: 4 Infantry
Shensi: 2 Infantry
Suiyuyan: 1 Infantry
Tsinghai: 1 Infantry
Kansu: 1 Infantry
Germany (50 IPCS):
Germany: 11 Infantry, 3 Artillery, 2 Strategic Bombers, 3 AAGuns, Major Factory
Western Germany: 4 Infantry, 4 Artillery, 4 Tanks, 2 Fighters, 2 Tactical Bombers, 3 AAGuns, Major Factory, Airbase, Seabase
Greater Southern Germany: 6 Infantry
Poland: 2 Infantry, 1 Artillery, 1 Tank, 1 Tactical Bomber
Slovakia Hungary: 2 Mechanized Infantry, 2 Tanks
Romania: 2 Infantry, 1 Tank, 2 Fighters
Holland Belgium: 1 Infantry, 1 Mechanized Infantry
Denmark: 2 Infantry
Norway: 3 Infantry, 1 Fighter
Yugoslavia: 1 Infantry
Greece: 1 Infantry
Libya: 3 Infantry
Alexandria: 1 Infantry, 1 Artillery, 1 Mechanized Infantry, 1 Tank
France: 2 Infantry, 1 Tank, 1 Fighter, 1 Tactical Bomber, Minor Factory, Airbase, Control Marker
Normandy Bordeaux: 1 Infantry, 1 Tank, Minor Factory, Seabase, Control Marker
Bulgaria: 1 Infantry, 1 Artillery, 1 Tank, Control Marker
Finland: 3 Infantry, 1 Artillery, 1 Tank, Control Marker
Vyborg: 1 Infantry, Control Marker
Baltic States: 2 Infantry, 1 Artillery, 1 Mechanized Infantry, 1 Fighter, Control Marker
Eastern Poland: 3 Infantry, 1 Tank, 1 Fighter, Control Marker
Bessarabia: 2 Infantry, Control Marker
Belarus: 4 Infantry, 1 Artillery, Control Marker
Western Ukraine: 2 Mechanized Infantry, 2 Tanks, Control Marker
Ukraine: 4 Infantry, 1 Tank, 1 Fighter, Minor Factory Control Marker
Smolensk: 2 Infantry, 1 Artillery, 1 Mechanized Infantry, 2 Tank, Control Marker
Bryansk: 3 Infantry, 1 Artillery, 1 Tank, 1 Tactical Bomber, Control Marker
Rostov: 3 Infantry, 1 Artillery, 1 Tank, Control Marker
Sea Zone 90: 2 Submarines
Sea Zone 97: 1 Transport, 1 Destroyer, 1 Cruiser
Sea Zone 104: 2 Submarines
Sea Zone 107: 2 Submarines
Sea Zone 112: 1 Destroyer
Sea Zone 113: 1 Transport, 2 Submarines, 1 Battleship
Sea Zone 114: 1 Cruiser
Sea Zone 118: 2 Submarines
Sea Zone 124: 2 Submarines
United Kingdom (29 IPCS West, 10 IPCS East):
United Kingdom: 1 Infantry, 1 Artillery, 1 Fighter, 1 Strategic Bomber, 4 AAGuns,
Major Factory, Airbase, Seabase
Scotland: 1 Infantry, 1 Tactical Bomber, 1 AAGun, Airbase
Iceland: Airbase
Quebec: 1 Infantry, 1 Artillery, 1 Mechanized Infantry, 1 Tank, Minor Factory
New Brunswick Nova Scotia: Seabase
Gibraltar: 1 Infantry, 1 Fighter, 1 AAGun, Seabase
Malta: 1 Infantry, 1 Fighter, 1 AAGun
Egypt: 2 Infantry, 1 Artillery, 1 Mechanized Infantry, 1 Fighter, Seabase
Anglo Egyptian Sudan: 1 Infantry
Belgian Congo: 1 Infantry
Kenya: 1 Infantry
Tanganyika Territory: 1 Infantry
Union of South Africa: 2 Infantry, Minor Factory, Seabase
India: 6 Infantry, 1 Artillery, 1 Mechanized Infantry, 1 Tank, 1 Fighter, 1 Tactical Bomber,
1 Strategic Bomber, 3 AAGuns, Major Factory, Airbase, Seabase
West India: 1 Infantry
Burma: 1 Infantry, 1 Artillery
Shan State: 2 Infantry
Ethiopia: 1 Infantry, 1 Tank, Control Marker
Italian Somaliland: Control Marker
Celebes: Control Marker
Sea Zone 37: 1 Battleship
Sea Zone 71: 1 Transport, 1 Submarine, 1 Destroyer, 1 Cruiser
Sea Zone 79: 1 Transport, 1 Destroyer, 1 Cruiser, 1 Aircraft Carrier, 1 Fighter
Sea Zone 91: 1 Battleship
Sea Zone 92: 1 Destroyer
Sea Zone 96: 1 Submarine, 1 Battleship
Sea Zone 98: 1 Destroyer, 1 Cruiser, 1 Aircraft Carrier, 1 Tactical Bomber
Sea Zone 106: 1 Transport, 1 Destroyer
Sea Zone 109: 1 Destroyer, 1 Cruiser
Sea Zone 110: 1 Destroyer, 1 Cruiser, 1 Battleship
Sea Zone 111: 1 Destroyer, 1 Cruiser
Sea Zone 119: 1 Submarine
Italy (22 IPCS):
Southern Italy: 4 Infantry, 1 Artillery, 2 Fighters, 2 AAGuns, Minor Factory, Airbase, Seabase
Northern Italy: 2 Infantry, 2 Artillery, 1 Tank, 1 Strategic Bomber, 2 AAGuns, Major Factory
Albania: 1 (-1) Infantry, 1 Tank
Libya: 1 Infantry, 1 Artillery, 1 Mechanized Infantry, 1 Tank
Tobruk: 3 Infantry
Sardinia: 1 Infantry
Sicily: 1 Infantry, 1 Fighter
Bulgaria: 1 Infantry
Western Ukraine: 1 Infantry, 1 Artillery, 1 Tank
Rostov: 1 Artillery, 1 Mechanized Infantry
Southern France: 1 Infantry, 1 Mechanized Infantry, Minor Factory, Seabase, Control Marker
Yugoslavia: 2 Infantry, Control Marker
Greece: 1 Infantry, 1 Artillery, 1 Mechanized Infantry, Control Marker
Crete: 1 Tactical Bomber, Control Marker
Tunisia: 1 Infantry, Control Marker
Algeria: 1 Infantry, Control Marker
Morocco: 1 Infantry, Control Marker
French West Africa: 1 Infantry, Control Marker
French Central Africa: Control Marker
French Madagascar: Control Marker
Alexandria: 1 Infantry, 1 Artillery, Control Marker
Sea Zone 93: 1 Transport, 1 Destroyer, 1 Cruiser
Sea Zone 94: 1 Submarine, 1 Destroyer
Sea Zone 95: 1 Transport, 1 Submarine, 1 Destroyer, 1 Cruiser
Sea Zone 97: 1 Transport, 1 Cruiser, 1 Battleship
Sea Zone 99: 1 Submarine
ANZAC (10 IPCS):
New South Wales: 2 Infantry, 1 Fighter, 2 AAGuns, Minor Factory, Seabase
Queensland: 1 Infantry, 1 Artillery, 1 Tank, Airbase, Seabase
Western Australia: 2 Infantry
New Zealand: 1 Infantry, 2 Fighters, Airbase, Seabase
New Guinea: 1 Infantry
Celebes: 1 Infantry
Burma: 1 Infantry, 1 Mechanized Infantry, 1 AAGun
Egypt: 2 Infantry
Sea Zone 44: 1 Destroyer
Sea Zone 46: 1 Cruiser
Sea Zone 54: 1 Transport, 1 Battleship
Sea Zone 56: 1 Submarine
Sea Zone 62: 1 Transport, 1 Destroyer, 1 Cruiser
Sea Zone 63: 1 Transport, 1 Destroyer, 1 Aircraft Carrier, 1 Fighter
Sea Zone 79: 1 Submarine
Sea Zone 98: 1 Cruiser
France (0 IPCS, Capital Occupied):
Syria: 1 Infantry, 1 Artillery, 1 Tank
French Equatorial Africa: 3 Infantry
United Kingdom: 1 Infantry, 3 Fighters, 1 AAGun
Scotland: 1 Mechanized Infantry
Malta: 1 Tactical Bomber
Sea Zone 37: 1 Cruiser
Sea Zone 72: 1 Destroyer
Sea Zone 91: 1 Submarine
Sea Zone 98: 1 Destroyer
Sea Zone 110: 1 Cruiser
Sea Zone 111: 1 Battleship