Inactive jws for more than1 year are not counted for that year.
Memorial attendance includes
baptized jws in good standing (not da'd or df'd)
inactive baptized jws for over a year
babes in arms and up in age unbaptized children
non-jws and families attending
da'd/df'd baptized jws
The thing to remember is that anyone can attend a meeting and not be baptized as a jw or have been baptized