Complex sentence: Even towards the end of the war, the army was able to field between twenty-four to thirty-one divisions, with the exact number of divisions depending on how many of the associated or understrength divisions are counted.
Split into simpler sentences: Even towards the end of the war, the army was able to field between twenty-four to thirty-one divisions. Of course, the exact number of divisions depends on how many of the associated or understrength divisions are counted.