The basic building block of all Army organizations is the individual soldier. A small group of soldiers organized to maneuver and fire is called a squad. As elements of the Army's organizational structure become larger units, they contain more and more subordinate elements from combat arms, combat support and combat service support units.
A company is typically the smallest Army element to be given a designation and affiliation with higher headquarters. This alphanumeric and branch designation causes an "element" to become a "unit."
Company - 0 to 10 soldiers. Typically commanded by a sergeant or staff sergeant, a Company is the smallest element in the XR structure, and its size is dependent on its function.
Squad - 20 to 30 soldiers. Two companies form a Squad, which is commanded by a First Sergeant with a Master Sergeant as the commander's assistant.
Platoon - 30 to 60 soldiers. A platoon is led by a Captain with an NCO (Non-commissioned officer) as second in command, and consists of two squads.