TDV is setting out to be an interesting game!
There is a fair amount of organization for setup and for your first play. How you organize your 1-4 units (95% of your starting force) will determine how quickly you get going in a face to face game.
1-4 infantry divisions start in 22 different locations for the Soviets. If you are a history buff and care where the 86th,118th or 82nd Infantry Divisions setup then you can do that with a little work.
If however you just want a unit with the correct factors you can pop any counter down that is a 1-4 as far as I can tell.
But you need to know how many units of the same type to pop in each city location (typically, only multiple units go in City/Town hexes, to be placed in accordance with stacking rules as you setup.)
So I created a quick chart to tell me for Game 2 just how many 1-4s go in each spot. Note that the errata lists some counter errors, which is going to be fixed in the next c3i magazine, hence the Kaluga/Kalvaga listing.