The original division into squads is effected by the command: _COUNT OFF_. The squads, successively from the right, count off as in the School of the Squad, corporals placing themselves as Nos. 4 of the front rank. If the left squad contains less than six men, it is either increased to that number by transfers from other squads or is broken up and its members assigned to other squads and posted in the line of file closers. These squad organizations are maintained, by transfers if necessary, until the company becomes so reduced in numbers as to necessitate a new division into squads. No squad will contain less than six men. 161. The company is further divided into two, three, or four platoons, each consisting of not less than two nor more than four squads. In garrison or ceremonies the strength of platoons may exceed four squads. 162. At the formation of the company the platoons or squads are numbered consecutively from right to left and these designations do not change. For convenience in giving commands and for reference, the designations, _right_, _center_, _left_, when in line, and _leading_, _center_, _rear_, when in column, are applied to platoons or squads. These designations apply to the actual right, left, center, head, or rear, in whatever direction the company may be facing. The _center squad_ is the middle or right middle squad of the company. The designation "So-and-so's" squad or platoon may also be used. 163. Platoons are assigned to the lieutenants and noncommissioned officers, in order of rank, as follows: 1, right; 2, left; 3, center (right center); 4, left center. [Illustration: Plate II. THE COMPANY.] The noncommissioned officers next in rank are assigned as guides, one to each platoon. If sergeants still remain, they are assigned to platoons as additional guides. When the platoon is deployed, its guide, or guides, accompany the platoon leader. During battle, these assignments are not changed: vacancies are filled by noncommissioned officers of the platoon, or by the nearest available officers or noncommissioned officers arriving with reenforcing troops. 164. The first sergeant is never assigned as a guide. When not commanding a platoon, he is posted as a file closer opposite the third file from the outer flank of the first platoon; and when the company is deployed he accompanies the captain. The quartermaster sergeant, when present, is assigned according to his rank as a sergeant. Enlisted men below the grade of sergeant, armed with the rifle, are in ranks unless serving as guides; when not so armed, they are posted in the line of file closers. Musicians, when required to play, are at the head of the column. When the company is deployed, they accompany the captain.