Are cancelled orders included in IRS 1099 gross sales?

Are cancelled orders included in the 1099 gross amounts? If yes, what reports do i run to find all cancelled orders so I can put them as deduction at tax time. USA seller.

If they are included in the gross sales, do the REFUNDS on the annual summary include refunds for all reasons including refunds for cancelled orders. Because if they do, then I can just use that refund amount as I will know it covers all cancelled orders.