We have a game setting where ditches count as kills. That means if you were damaged by enemy fire and ditch OR you ditch within Maneuver Kill Range, you will show up in the logs a recorded kill.
When scoring FSO, if you show up as a recorded kill, for any reason (ditch, crash, POW) you will be scored as a kill.
Lastly, it depends on the FSO admin on how he records the loss. Me personally, if you are recorded as an awarded kill, then the other side receives points for your loss.