In days of yore IUR (and TAE, half TAE, IR6, etc) were fully fitted, unless specifically stated in the LTC 'C Sheets' issued by Main Building. The support allowances (Distributed Allowances) were based partly on allowable flying rate and all aircraft counted; although clearly non-FAE (Front Line Aircraft Establishment) contributed less to the calculation as their flying rate was much lower. Much of this changed as a result of swingeing savings measures in the late 80s; but no support resources for IUR is, some might say, a step too far. I know at the same time AMSO decided to scrap War Reserves to save money, which someone probably got a gong for but it didn't half explain problems in the GW1 build up. There are other ways of 'adjusting' the formula (called 'STOCKCAL') to protect reserves and still meet the dreaded targets. The RN posts that did this disappeared completely in about 1990, by which time the RAF's had already gone. The nearest you've got now is the Requirements Manager but I never knew one who understood that maintaining the integrity of STOCKCAL is one of his primary jobs.