Did RFC accounting simply ignore spare parts?
Short answerThe RFC had support and accounting systems, but these worked less well for aviation than the RNAS arrangements. The comparison is deliberately simplified.
NotesThe comparison of naval and army aviation accounting is deliberately simplified. The RFC had systems for support and spare parts, even though these worked less well for aviation than the RNAS arrangements. Their shortcomings should therefore be understood as problems with how the systems functioned. A fuller explanation would require a specialist comparison of the two services' accounting practices.