If the abandoned timer isn't set then the abandoned calls are exactly that, abandoned. It would be interesting to know what richgarcia87 has asked, are you reporting by VDN/Skill? Either way if the ACD=0 and the ABAN=2 then the calls simply weren't answered - you could check the MAX DELAY or AVG ABAN times, these can give a good indication as to whether these calls were waiting a long time or not. Also as richgarcia87 has said, are your vectors setup with Time-of-Day checks for out of hours?
Cheers,
NJ
PS: Please let me know if my advice has been of any use.