Yes, it does.
Convoy Disruption
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An attacker moves his destroyer and sub into a sea zone with a convoy symbol (next to my territory with say 6 total IPC worth) and I defend with one destroyer. My destroyer dies and the attacker takes no losses. On my combat turn, I do not remove these naval warships and I go to collect income. I subtract 1 for the enemy destroyer and 2 for the submarine? or would the submarine be 1 since he did not declare the sub to be on station?
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You subtract 3 IPCs. You don’t have to declare that subs are on station - they just are.
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Thanks