Voice Queue Summary Report Uncertainity

Hello, I want to be able to report on how many calls were offered (once) and answered, and how many were long abandoned. I use the above mentioned report and would expect that the difference between those offered and handled would be the abandoned long total but it is not.

There are so many column options in the report that I may not be using the correct ones but  there are discrepancies between the subtracted results and abandoned Long.

In fact for Q2  there were 395 offered and 380 calls answered so I would assume the volume abandoned would be 15 but it is showing 24 so where did those other 9 calls go?

A question also- if a call is both declined and the caller hung up, is it categorised as 1 or the other or can it be both?

Thanks