¤Records normally results in the number of records (that is, packages of data resulting from one document) written to the file, including start and stop transactions. Therefore, it is usually equal to the total number of documents.
However, unless you deselect CR and LF in the Output settings of the Transfer job description, ¤Records results in the number of lines written to the file, which is not equal to the number of documents if the transaction description you created for the document profile also contains CR/LF characters.