For send and receive amounts showing in the UI, should fees be included?

Looks like they are included in the cointracker UI after importing from Exodus, however Exodus does not seem to include the fee in the amount sent. However, I also see fee amount below in small text in cointracker UI.

Is it correct that the fees are included in the amount sent in Cointracker UI (I am guessing fees don’t apply for receiving, since you only pay fees when sending crypto)? If so this means the amount shown is not the amount receiver would ultimately receive for what you sent, but what you sent plus the fee.