That is what Claringbold writes, but not clearly; it can be misconstrued that these are the total combat losses for both sides during the campaign/ time period. That is not the case, for both sides lost P-39's and Zero's to enemy action on missions where they didn't meet in combat.
That is the total losses in the combats in which P-39's met Zero's in combat. So 44 P-39's lost to all causes against 15 Zero's lost to all causes (all causes in this case being P-39's).
I had difficulties to understand what Claringbould means. Some of my thoughts.
But on page 76 he writes that of the 44 Aircobras lost in combat in 1942 in New Guinea only 15 were shot down by Zeros. Who shot down the rest, ground fire got some but the first JAAF fighters unit, the 1st Chutai of the 11th Sentai, became active in New Guinea on 26 December 1942 and it did not claim Airacobras during the last few days of 1942. Japanese air gunners seems to have got a few but what about the rest. Did the combat losses include those destroyed on ground by bombing and strafing? But Claringbould notices earlier that the results of Japanese strafing attacks against Port Moresby airfields were minimal. Some Airacobras were destroyed by bombing, that is true but still the figures seem not to add up. And it seems that the 15 Zero losses does not include losses on ground because already the first Airacobra strafing attack on Lae on 30 April 1942 destroyed three Zeros according to Claringbould and according to Tagaya burned one and wrecked another Zero. Lae and other Japanese airfields in the area were also bombed rather regularly.
I could have read the book one more time and count the P-39/P-400 losses, but did not bother. Instead I went through the P-39/P-400 losses in New Guinea in 1942 on the Pacific Wrecks site. When it in few cases does not give a clear reason, I checked what Claringbould says. All Airacobra losses are not mentioned on the site. Results were:
P-39s/P-400s reason of loss:
Zeros 20
Possibly Zeros 5
Forced landing because of Zero, plane not recovered, so lost 1
Ground fire 3
Friendly fire 1 possible
Engine 4
Probably engine 1
Weather 4
Claringboult says that operational losses were 14 Airacobras and 13 Zero-sens