When I was learning to estimate, each "opening" would be taken off and entered into the estimating program as an assembly. For instance, 1 receptacle would include one 4" box with strap, mud ring, 2 #10 screws, a ground pigtail, a receptacle, plate, 40' 3/4"EMT (or MC cable, depending), and 120' #12 THHN.
So yes, in my experience, every foot of conduit and wire is counted.
