What is the essence of collection counts?

Given that the collection expands and contracts all year, the survey picks a point in time, June 30, and takes a snapshot of the library's collection on that date (or near enough date).  The collection count is what a patron entering the library on June 30 would have available to him/her.

With that essence in mind, therefore one would not count:

1.resources only used by staff

2.resources that are transitory - e.g. uncataloged