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I had tried to track the German manpower data in GC41 in T2, no combat, and found the manpower pool change from 361000 to 276296(reduce 84704), total force change from 4798284 to 4961911(added 163627), the T2 Reinforcements are 84201 men, manpower production are 1676, T1 men kill/captured 2350, disable 5137. The problem is total force added 163627 should need the equal manpower, the Reinforcements didn't need the manpower pool to fill up the force? If it is true, the net increase of total force should be 84704 + 84201 + 1676 - 2350 = 168231, the actual number is 163627, that means 4604 men are disable lost, 5137 - 4604 = 533 men return the troop?

I remember once when reading about manpower in the manual that there are different ways the numbers can be calculated (like KIA or Casualties is a difference). Some soldiers are just wounded and will return to the pool at a percentage/chance per turn, others are captured. Therefore one can not just look at the numbers adding/substracting them unfortunately (if I got the manual it right and IIRC).
I can't help any more with looking up the manual/quoting the said sections, since working with my tablet abroad is a pain in the ***.

A lot of axis manpower gets absorbed in the TBs, especially WE

Reinforcements do not use up manpower (or equipment) for the items listed as already in the unit. So by the numbers, you should see the force go up by 84201+84704+1676-2350-5137-losses in the TBs. So that would be a drop of 163094 in your case. In my last test, on turn 1 the Axis lost 289 men in the TBs, although most of that was not German. So the potential discrepancy is 163267-163094 or 171 less whatever Germans were lost/captured in the TBs. There are some minor discrepancies that I have noticed in manpower, but I think these have to do with either how pilots and/or vehicle drivers are dealt with, and/or with round off errors that may take place. When we tried auditing the numbers, we either didn't find issues, or they were close enough that we deemed them to be acceptable. I will not claim that this will balance 100% to the last man.