If Call01 enters QueueA, alerts Agent01 who doesn't pick it up, and then alerts Agent02 who does pick it up, you'll see the following in the reports and reporting data.
QueueA:1 Entered
1 Answered
0 FlowOut
Agent01:1 Entered
0 Answered
1 FlowOut (<-- it is this Agent FlowOut that will result in an "ACD Agent Not Answering" client status/ring no answer, as well as the agent level flow out)
Agent021 Entered
1 Answered
0 FlowOut
A FlowOut is defined as a call that enters a queue, and the flows out of a queue without ever having been connected (entering a
client_connected state) and without remotely disconnecting. In the scenario above, the call enters the agent queue of Agent01, and then it is removed from that queue when that agent doesn't pick up. But as far as the workgroup data, it never flows out of the QueueA; it remains there until it is answered be Agent02.
If you like, ensure that "Track Routing Exceptions" is enabled in Interaction Administrator -> Interaction Tracker -> Configuration -> Items Tracked tab. This will allow the system to track flow outs, abandons, and transfers at a
MUCH more granular level in the database. Once enabled, anyone with read access to the DB should look to the EE_FlowOutEvents_viw view in the database. You can then track any interactions that flow from Queue to Queue, Queue to IVR, etc. This should help you track down any flow outs that may be impacting your calculation.