I agree completely. It's a shame that so few of the Morning Reports for Confederate regiments survived the war. These reports, as you know, presented the actual number of men present for duty on a given day. Lacking those reports, we have to rely on the bi-monthly muster roll, many of which survived the war. These reports give a snapshot of the regiment at the end of the bi-monthly reporting period, and prove your point that a typical regiment was almost always understrength, sometimes dramatically understrength. So when headquarters called for a 10,000-man division, they would be very lucky if the division actually had 6,000 to 8,000 men present and under arms. Morning reports from the Union side show that the Feds faced a similar situation, though not nearly as drastic as that faced by the Confederates, of course.