If you're going for historical Orbats atone in three would be the 'norm' rationalising them into a single stand at company-ish level.
Alternatively you could just ignore them, assuming either they've already been shot dry, are not used as the terrain is so close and past that stage of the battle, they just don't have them or have orders to close and engage not snipe.
I normally don't bother with ATGWs on the Soviet tanks, as taking advantage of their range on a cluttered battlefield is a pain and I'd rather squeeze another tank out the points
