If you only count them once, you wont have enough resources to deal with the calls that are transferred.
I would suggest two calls, two handle times, 2 ASAs. Two ASAs will help you to see teams that are under-resourced etc
Perhaps ask yourself, would you view this differently if you were looking at this if you sent the call to the team further up the floor to sending the call to a team on another site altogether. If you were on another site you would count it separately probably without even thinking about it ?