Are returns and refunds still counted in your overall sales number?

I’ve had several customers claim an item has never arrived and they get a full refund after calling and complaining to Amazon. These are large items delivered on LTL trucks and they require a signature but Amazon doesn’t accept the proof as it’s not their delivery service. I’ve since stopped offering these items as the theft was out of control. I’ve filed a few police reports to try and recoup costs but they haven’t gone anywhere. Anyways, my question is if these refunds still count towards my sales because I’m trying to calculate my loss for last year. I can’t find the answer on seller central.