Returns API Discrepancy

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We are currently pulling returns via API, but the data is consistently lower when comparing that data to the reports exported via the Analytics dashboard/page. We're essentially looking for the answer to these key questions:

1) How/when does Shopify classify a return as so? (e.g. is a return classified as having been returned based on the day it is sent back/received? Or is it tied to the original order date?)

2) Is there a reason why the Shopify Analytics UI reports would report a different number of Return Units/$ than the information in the Orders API? Specifically, we are currently pulling returns via the Orders API, but the numbers are consistently lower in the Orders API reports. so we are trying to pinpoint exactly why that is happening.