Per the manual. Kind of leads into why the counters should have the "Letter","Stars" and "Class".
Squad, Half-Squad and Crew have inherent Fire Power value. Fire Power is represented with a letter on the bottom left side of the counter.
A letter represents the best firepower while letter H represents the lowest firepower.
+ Sign after the fire power letter indicates Assault Fire and provides bonus for units firing on the move in Advancing Fire Segment.
Fire Range is not displayed on the counter, to view fire range of a personnel unit, click on the fire range button on the game toolbar.
Note: Since Leader does not have inherent Fire Power value, it does not have Fire Range either.
Class: Elite, 1st Line, 2nd Line, Green or Conscripts. Class attribute impacts personnel unit capabilities as well as how well it recovers its morale.
Morale is represented with number of stars on the Squad/Half Squad/Crew counters. The better the morale the more number of stars is present on the counter (no stars means lowest morale). Leader’s quality is represented by his rank. The higher the rank the better the morale. The better the morale the easier it is for a unit to recover from broken, pinned state.
To fight and conquer in all our battles is not supreme excellence; supreme excellence consists in breaking the enemy's resistance without fighting.