Tv show viewers on DVR!.?

So just something i thought of, if you record a show does it count towards the number of viewers? for example, lets say a show gets 3 million viewers, if i record that show, but don't watch it when it aires do i count towards the number of viewers? becouse when you record a show you can fast forward the commercials so then there's not as many people seeing the ads, wich doesnt seem fair to the campanys advertising if you say theres 3 million viewers, but only 2 million actually see the commercials. on the other hand if you dont count the people that record it, then the show will seem less popular than it actually is. sorry for the length for such a simple question but thanks for answering.