ok, so if you attacked a province with a field marshal that had DIRECT command of 24 divisions, then the HQ would only subtract a small amount from the original -75, that explains how I had -15 for 12 of my divisions at least, but there is no penalty if no one goes over their command limit, like a field marshal with an HQ, a general with 9 divisions, and a Lt. General with 3 divisions, interesting, learn something new every day about this game.