Sorry, but I have to say again.Soviets can't lie about records because everything is accounted for. Pilots, planes, ammunition, fuel, etc. are all documented as being used or lost. If the Soviets lost loads of stuff and didn't report it they would be questioned as to why it wasn't reported.
To claim that the Soviets can't lie in the records is a very "bold" statement. Or a very naive one.
Such terms as "pripiski", "pokazukha", "ochkovtiratelstvo" were well-known and widely used for a reason.
The Soviet higher leadership itself was involved in the mass-scale forgery of macro statistics. For example, by inflating the total population number by about 8 mln in the last census before the WWII.
As for the accountability at lower levels, - the picture has never been black and white. Yes, responsible commanders were supposed to be questioned and face reprisals in case the losses were unexplained. No, it was not a 100% proof system. The guilty individual could buy his way out by various means. Or could be forgiven due to the circumstances. Or executed under other circumstances.
"Soviets can't lie"... tell this to me and other people who lived in the USSR. To the historians and researchers of the Soviet history.