So, i was reading through my WOTR book. and in the unit section were it shows all the units stats. for most of the infantry its says-

Command
The first company purchased is automatically the command company.
The command company may have the following options:

Captain of Minas Tirith-50 pts
Banner Bearer----------35pts
Hornblower-------------15pts

Correct. I'm not sure what the question was. Taking a shot though...

When you buy your first Company of a Formation it's considered the Command Company. If it's a Legendary Formation that comes with any special models (Heroes, Banners, etc.) then they must go in this Company. If it's a Common or Rare Formation then this Company is where you will place any upgrades ( Captains, Banners, etc.) you purchase for the Formation as well as (usually) any Epic Heroes that join the Formation.

Just think of it as saying "you need to keep all your upgrades in the same Company". You can't put your Captain in one Company, then a Banner in another, etc.

You probably also notice that nearly all upgrades are the same across armies. This is on purpose. Upgrades are pretty consistent on what they bring ( an Orc Banner == Gondor Banner == Elf Banner ) so there's no reason to have them cost different.

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o, ok thanks.

sorry for not being more clear.

but you dont need to put upgrades only whn you want

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Once men and elves were dying side by side today we are here to honor this alliance.-Haldir