AXIS & ALLIES INITIAL UNIT SETUP
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Abbreviations:
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INF Infantry
ARM Armor
FTR Fighter
BMR Bomber
TRN Transport
SUB Submarine
AC Aircraft Carrier
BB BattleShip
AA Anti Aircraft Gun
IC Industrial Complex

IPC Industrial Production Certificate

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RUSSIA: 
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Starting IPCS: $24

IPC Land Units:
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 3  Karelia: 3Inf, 1Arm, 1Ftr, AA, IC
 3  Caucasus: 5Inf
 8  Russia: 4Inf, 2Arm, 1Ftr, AA, IC
 2  Evenki: 2Inf
 2  Novosibirsk: Empty
 2  KazaKh: Empty
 2  Yakut: 3Inf
 2  Soviet Far East: 2Inf, 1Arm

Naval Units:
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N.Karelia sz: 1Trn, 1Sub

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GERMANY:
========

Starting IPCs: $32

IPC Land Units:
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 2  Finland: 3Inf, 1Arm, 1Ftr
 6  W.Europe: 2Inf, 2Arm, 1Ftr, AA
10  Germany: 4Inf, 2Arm, 1Ftr, 1Bmr, AA, IC
 6  S.Europe: 2Inf, 1Arm, AA, IC
 3  E.Europe: 3Inf, 1Arm, 1Ftr
 3  Ukraine: 3Inf, 2Arm, 1Ftr
 1  Algeria: 1Inf
 1  Libya: 1Inf, 1Arm

Naval Units:
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N.Germany sz: 1Trn, 1Sub
W.Spain sz: 1Sub
S.Europe sz: 1Trn, 1BB

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UNITED KINGDOM:
===============

Starting IPCs: $30

IPC Land Units:
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 3  E.Canada: 1Arm
 8  Great Britain: 2Inf, 1Arm, 2Ftr, 1Bmr, AA, IC
 0  Gibraltar: Empty
 1  W.Africa: Empty
 1  French Eq. Africa: Empty
 2  Egypt: 1Inf, 1Arm
 1  Congo: Empty
 1  Kenya: Empty
 1  Italian E.Africa: Empty
 2  S.Africa: 1Inf
 1  Madagascar: Empty
 1  Syria: 1Inf
 1  Persia: Empty
 3  India: 2Inf, 1Ftr
 2  Australia: 2Inf
 1  New Zealand: Empty
 1  W.Canada: 1Inf

Naval Units:
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E.Canada sz: 1Trn
Great Britain sz: 1Trn, 1BB
Gibraltar sz: 1BB
N.Egypt sz: 1Sub
India sz: 1Trn

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JAPAN:
======

Starting IPCs: $25

IPC Land Units:
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 3  Burma: 2Inf, 1Ftr
 3  Kwantung: 2Inf
 3  Manchuria: 3Inf, 1Ftr
 8  Japan: 3Inf, 1Arm, 1Ftr, 1Bmr
 2  E.Indies: 1Inf
 1  Borneo: 1Inf
 3  Philippines: 2Inf, 1Ftr
 1  New Guinea: 1Inf
 0  Caroline: 1Inf
 0  Solomon: 1Inf
 0  Wake: 1Inf
 1  Okinawa: 1Inf 

Naval Units:
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Japan sz: 1Trn, 1BB
Philippines sz: 1Trn
Caroline sz: 1AC, 1Ftr, 1BB
Solomon sz: 1Sub

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UNITED STATES:
==============

Starting IPCs: $36

IPC Land Units:
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12  E.United States: 2Inf, 1Arm, 1Ftr, 1Bmr, AA, IC
 1  Panama: Empty
 1  W.Indies: Empty
 3  Brazil: Empty
 2  Sinkiang: 2Inf
 2  China: 2Inf, 1Ftr
 0  Midway: 1Inf
 1  Hawaii: 1Inf
 2  Alaska: 1Inf
10  W.United States: 2Inf, 1Ftr, AA, IC
 2  Mexico: Emtpy

Naval Units:
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E.United States sz: 1Trn 
Hawaii sz: 1Sub, 1AC, 1Ftr
W.United States sz: 1Trn, 1BB