So Forczyk's point is that Jentz's numbers overstate the actual number of tanks available. He says that the percentage of total write-offs in 1943 was only 12%, but the actual state of combat-readiness was far lower. According to Forczyk, strength returns included non-operational tanks, which were kept with the division rather than sending them back for depot-level maintenance. This was because the replacement system was chaotic and irrational, and units never knew when they would get tanks back from repair. From 'Tank Warfare on the Eastern Front 1943-1945'. As I said, this doesn't alter your point about the Ausf C.