When calculating URL Rating (UR), we take into account:

Ahrefs' URL Rating (UR) is a metric that reflects the strength of a target URL's backlink profile. It considers several factors to provide a comprehensive score. "Links between pages" refers to both internal and external links, which are crucial for transmitting link equity. "Internal and external links pointing at a target" explicitly states that all incoming links, regardless of their origin (within the same site or from other sites), contribute to the UR. The "nofollow attribute" is also taken into account because while nofollow links generally don't pass PageRank, Ahrefs' algorithms may still consider their presence as a signal of popularity or relevance, even if indirectly. Therefore, all these elements collectively contribute to the calculation of URL Rating.