The King's Regulations and Air Council Instructions for The Royal Air Force, 1943

XV EXPLANATION OF TERMS. section of a depot is not a unit unless it is expressly made so for a par­ticular purpose e.g. a squadron at No. 1 R.A.F. Depot for disciplinary purposes abut section for which a separate establishment exists such as the “Air Ministry ”Wireless Section is a unit. It does not follow that units as just defined are in all cases units for accounting purposes. Self-accounting units for equipment and cash accounts are approved as such by the Air Ministry units not so approved are affiliated to a self-accounting unit for either equipment or cash accounting purposes, or both. 3. Formation.—A formation consists of one or more units grouped under a headquarters unit e.g. awing is a formation and consists of awing headquarters and one or more squadrons and may include a park depot or other units as required. 4. Command or Groitp.—A command or group is a formation setup for the purpose of decentralising the command of units and lower for­mations from the Air Ministry. 5. It should be noted that a unit consists of a definite number of officers airmen &c. and that its composition is fixed and only changes if its authorised establishment is amended. A formation on the other hand is a flexible organisation which is liable to alteration according to circumstances: changes in formations merely affect the grouping of units and make no indifference numbers.
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