I know that ultimately it is those two which give RR but what is taken into account to calculate them? kills? assists? plant/defuses? I would appreciate if someone could explain with this as an example https://preview.redd.it/wzex2efiajr91...

Long story short: I am fed up with people bullying me in game because I refuse to give them my skins. I'm happy to do so for my friends or someone who may ask nicely but I am beyond pissed off at little kids who not only pester me for skins...