The question of JANAC and IJN records reminds me of similer questions about German fighter plane production in WWII. The Germans claimed to have produced very large numbers of fighters, but when the losses, captures and such are added up, the numbers don't square. One author forwarded the theory, that planes sent back to the factory for repair, were counted as new production, and thus double or triple counted. Possibly, they were simply inflated because of political pressures.
The point I'm trying to make is JANAC was based largely on IJN records, and these records may not be accurate. Given the magnetude of their problems, it is easy to see why, keeping neat and tidy records, may not have been the highest priority.
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