Yes, I am not sure where you can see it in game, but the Tracker shows individual items is the pools for the Japanese side, everything from Chinese squads to 81mm mortars, etc.
Note, the Japanese do not work on the pool system. They have as many replacements as needed depending on their supply of armaments and vehicle points.
I was under the impression that there was a pool for a few devices, most notable the Chinese squads for the Japanese.
As for the allies, look out for aviation support squads early in the war, if you let the Soviet VVS base forces draw those squads, you will soon run low.