Using Army Builder, p95 says that I allocate my forces to subcommanders and then roll for commander qualities.
This implies this is done prior to set up on p87 (although in a previous thread Sam said he would do the commander rolls just before set up in front of the other player).
Since I don't know if I am attacker or defender until set up, I therefore don't know how many commanders I have when I have to allocate my force and roll for commanders.
So for each game I take it I need an attacker and defender list, allocate my forces for each, and then roll for my subcommanders (even if my extra officer may not be used). Then when the set up process begins, I then find out which list I am using.
I must admit in my games I have done the force allocation and rolled for commanders after finding out who is attacker, but I guess that is wrong.
Cam