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The way I figure it for me is by the ones that had any development, whether they quit or not. Like if I set 18 eggs (like my first hatch) and took out 5 on day 7, that would leave me with 13. One of those had a blood ring, so it would be counted as being 'good'. So that was a total of 14 that had been developing. Out of that 14, 12 hatched, so that gives me a 86% for that hatch. That's the way I do it.
Some people count every egg that went into the bator, but there is always some reason why there is no development. I would surely not count ones that arrived broken, they never made it in the bator. Or the ones that the baby broke, because you don't know if they would have developed at all anyway.
I would definitely use my method for shipped eggs. If they didn't develop, either the P.O. scrambled them, or they weren't fertilized. But that's just me.
EDIT: I don't count the ones that candle clear, but I do all the rest.