Not included is the 7th Bombardment Group (H), 38th Recon Squadron, 88th Recon Squadron. These units, including the 27th Bombardment Group (L), were officially part of the 5th Bomber Command at this time, but had not yet arrived in the Philippines, with the exception of air and ground crews of the 27th.
Aircraft of the 5th Bomber Command
5th Bomber Command --December 8, 1941