As per the link from Westi - an abandoned call is one that doesn't end in talking or VMail. An answered call is one that has talking at some point. Which means the difference would be calls that don't have a talking action and end in a voicemail box.
In another report, Abandonded Calls only counts external calls and not internal.
In Xima documentation it states thas you need "Custom Reports" licence to add the abandonded internal calls.
That's where I found the difference.
But you would have to test it in this particular report.
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