I also count only CPU-eligible flights, and only if it goes thru normal T-96/72/48/24 process. I exclude flights negatively affected by SDC. I do count when I lose an upgrade, due to IRROPS rebooking onto the next flight in Y.

This year has been unusually good for me. Excluding 3 paid P segments, and 4 Y-only, I had 8/8 GPU, 6/6 RPU and 2/2 CPU...so 100% for each upgrade category.