What type of report captures gains and losses in assigned and available strength since the last reporting period?

The type of report that specifically captures gains and losses in assigned and available strength since the last reporting period is known as the PERSTAT/JPERSTAT report. This report serves as a key tracking tool for personnel management, providing command with timely updates on the current status of personnel assigned to a unit. It includes detailed information on various aspects of strength, such as new accesses, retirements, transfers, and other changes that affect the overall strength of the unit.

The PERSTAT/JPERSTAT report is crucial for understanding the readiness and capability of military units, allowing commanders to make informed decisions based on the current state of their personnel resources. By monitoring these metrics, leaders can identify trends, anticipate potential issues, and plan for future personnel needs more effectively.