I recommend adding a function to the reorg order: combining units. With a certain threshold, e.g. 50%, weakened units will be reformed into new units, e.g. 3 battered companies become 2 companies. For simplicity, there will be no change to the command effectiveness. Morale can be increased a bit, and the process can take quite a while. say, 2 to 3 hours for a battalion, depending on actual personnel numbers and organic structure.