If it's for insurance , best to LIST EVERYTHING... while some may be counted as accessoies for a figure - I always counted Sixgun as an accessory figure for Metroplex, if you have him ... in yourlist have it as spreadsheet (excel is good and simple) format so that you can amend and add or delete a column as the need arises. That way come insurance time it will be easier as it is clear cut what you have and what you don't have. Whether you counted it as a figure or accessory doesn't matter much, what matters is ITS IN THE LIST whether it's a figure or a priced important accessory of a figure, so it has to count and be considered in the Insurance price quote.
Ive ever counted the Gestalt form as 1 more figure since its a coincidental existence of a figure( UCM doesn't count it too) which I think is only logical. Dont overthink it, Piranahcon counts as 6 figures (count the individuals dont bother with the gestalt form - your life would be easier hehehe) so is for Devastator giftset - 6 figures not 7. It follows the same logic I apply with combined modes - coz they fall in a way in the category of "gestalt", e.g. Energon powerlink figures, Victory Saber, Omega Prime - it's counted as 2 figures not 3.
ALthough, I do deviate from UCM to form my own personal counting especially with minicons - most count them as "accessories" but I personally count them as a separate entity altogether cos they dont often need the larger figure anyways - as with the new sets of scout PCCs the basic scout is 1 figure coz even if they dont have the minicon - they're still a basic figure in both modes - mebbe gunless of whatever but still by itself a complete toy you can play with - a plane or a snow plow or a truck.... gunles robot mode but still a full robot. Same with the minicon - it may be a gun, or a drill but then Megatron is a gun and he's counted a s1 figure too. So I count the minicon as a separate entity. BUt this same logic I don't apply to Actionmaster partners.
So this is why I say, have a flexible method so it can adapt rather than a hard "law" in your counting. As Hasbro has a way of throwing spanners in our collecting counting so too your methods have to "evolve" to accomodate for variations of upcoming line BUT it has to be balanced so as not to be overly rigid specifics as it will do your head in.
Whatever comes natural and comfy , go for it.
Wanted AM partner Vanguard, Myclones Dirge, G1 Victory Leo, e-hobby Dark scream ( the black version), e-hobby Magnificus
Parts- AM partner Basher-side guns, G1 Actionmaster Elite Windmill's blades[I][B]