Are the assignment hours reported along with the ministry hours in the annual report?
No, the hours mentioned in the comments section are not sen to the society, and are just used for that particular pioneer. As a Secretary, I never had to total or send those hours mentioned in the comments.
Another loophole this document doesn’t address is the fact that elders can report shepherding and some other activities in their reports.
No. Elders cannot count the shepherding hours in their report. This has been the official instruction since 1981:
The Society is interested in knowing how much time is spent in proclaiming God’s truths to those who are not dedicated, baptized Witnesses. So time spent in shepherding or other calls made on those who are not strong spiritually and those who have not associated for some time should not be counted if the individual is a baptized Witness. It is a labor of love.
-Kingdom Ministry - August 1981, Page3