It is a fact that Abgang includes all losses from 10 % and above. For an explanation as to what the various damage degrees means, see my first post in this thread.
In the Flugzeugbestand und Bewegungsmeldungen, which we are discussing here (see below), there is "Abgang" (= removed) and "Zugang" (= received).
Among the ”Zugang”, you have not only “Neufertigung” (= newly produced) and “von andere Verbände” (= received from other units), but also “Reparatur” (= repaired).
If you study for instance I./JG 53’s daily returns to the Generalquartiermeister der Luftwaffe, you will find that it sustained a total of four Bf 109s damaged with repairable degrees in January 1943 (incidentally, none of which was due to hostile action). Due to Flugzeugbestand und Bewegungsmeldungen, I./JG 53 also registered four Bf 109s in the “Zugang” category “Reparatur” in January 1943. In other words - four damaged but repairable, and four repaired. Well done, bicycle repairman!
Everyone interested can check out the lists at Michael Holm's excellent site:
http://www.ww2.dk/oob/bestand/flugbew.htm
Don't we all owe him a great big THANKS?