Sobering numbers. I've never come across this before. Thanks for posting.
It is also important to notice that the 127,000 or so "present for duty" includes "present--sick", as well as "effective--present." Shave off maybe 10% for sick (just for an example) and there are but 114,000 present-effective... etc. etc.
For example, In mid-December, 1864 a muster of Bate's Division with the Army of Tennessee showed 7,886 men on the rolls (aggregate present and absent). Present for duty of this number were 191 officers and 1,659 men: for 2,663 aggregate present (roughly 33% of total). Of these there were 1,562 EFFECTIVES (19% of total). [ORA, I,45,1, 679.]
That means this division was 80% understrength, yet was still employed as, and expected to perform as, a
division of multiple brigades and battalions.
Next, consider the "Confederate" idea of "effective." The Confederate army could evidently be very liberal in its application of this denomination. Leander Stillwell noted Confederate Prisoners of Bate's Division captured
in action near Murfreesboro just a few days prior to the above muster included many barefoot, with the flesh of their feet blackened and wrinkled and corrugated, like an alligator's hide, with nothing for food in their haversacks but acorns, etc. Their federal captors, themselves a bit worse for wear in garrison and camp, were stunned that the Confederates considered men in such miserable condition effective for combat. [Stillwell, Leander, the Story of a Common Soldier of Army Life in the Civil War, 1861-1865. 245-246.]