I solved the problem with a tricky solution. 1/ I created a Spit Sqn. with 256 AC, only 24 of them ready to use. On the second day, i have 24 AC + 24 damages AC and the rest reversed to the pool (at 50% rate). 2/ I create fictional Squadrons, named Replacement Quarter one...and so on..
Thus i have a Spit Squadron operational. And for game balance, i squeezed 1 VMF Squadron. :)