[HGabor]

As opposed to the American MAC Reports where the aircraft data, crew data as well as details of the loss were all recorded in one folder, the Soviets used a multi-level style of documentation. They had personnel records, mechanical records, combat records, etc. In order to get a full picture of the events, all of these reports should be reviewed and combined. After a mission they knew what was obvious: how many planes were missing. But this did not necessarily represent the real number of losses.

If a plane landed on another Soviet airfield after the mission due to fuel shortage, combat damage, etc. and returned to its base only the next day or the day after, then for the unit it could be a temporary loss at the end of the day, but was not a permanent loss!

So daily combat reports, VA daily reports are only 'the first impression' after the battles. They knew how many planes did not return and that's what they put in the report. But: if a plane returned and belly landed on its airfield, first the aircraft mechanics had to inspect the plane and decide if it was a write off, or it could be repaired. This inspection usually took a few days. So after a battle, the units did not really know how many planes they permanently lost (this is also why the inventories are different in various levels of reporting). The final number of losses pointing to the proper dates were recorded by the aircraft mechanics in their printed form, called: 'Контрольный список на поступившие, убывшие и потерянные (самолеты, моторы).......за .....194. г. в ....(полка)......' which were filled with ink (hand written) which showed the inventory reduction if a plane was permanently lost. Also, if a belly landed plane was broken, but its engine remained in good condition (which was eg. a common thing with the Il-2 Sturmoviks), then in the loss reports the airframe was written off, but the engine was not - it was salvaged and later could be installed on another plane.

In short: daily unit reports (diaries) are nice, but not necessarily 100% accurate in terms of losses. The final loss numbers are always in the mechanical reports, written after the events in a few days in the forms called: 'Контрольный список на поступившие, убывшие и потерянные (самолеты, моторы).......за .....194. г. в ....(полка)......' These were the aircraft inventory 'in and out' sheets.
Too bad, attaching a sample sheet here is not an option.
I hope this helps.

Gabor