This should help explain what you are looking for, although depending on what resource discovery method you are using, it could differ slightly.
https://kb.altiris.com/article.asp?article=19259&p=1That being said, if a system is unmanaged, you'd have to include other sources of data, such as a collection where Agents aren't installed, or with a filter of ismanaged=0
AFAIK, there is no single, reliable source of truth.