David, I have no real knowledge of war time systems but I know that as a soldier individuals were responsible for their kit and were held accountable for any losses. There were stores that were "A" class stores that any loss constituted a court martial.
In a combat zone the rules changed dramatically and the stores delivered to those on the front were generally "written off" on arrival. I have heard stories from old soldiers from both sides of the counter in the RQMS's store. Some of the accounting rules will ever remain unwritten.
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Bluebell
Carrier Armoured O.P. No1 Mk3 W. T84991
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So many questions....
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