Lottery Loss and Profit, balance sheet accounting.

You are a homeless person, your net worth is $0.00. You purchase a lottery ticket, and go home. You then go swimming (before or after the lottery announcement takes place) and your lottery ticket is ruined. On coming out of the water you discover the lottery ticket is destroyed. You cannot remember the time/date/location of your purchase of the ticket.

That night, the same numbers you always play are shown across the television. The prize is $1,000,000. As the last ball falls and you realize these are your numbers, you also realize the ticket has been destroyed and you will not be able to claim your winnings.

HAVE YOU LOST $1,000,000 ?

Facts:
The state still has the $1,000,000 even though you cannot collect.
You never had $1,000,000 to lose.
You cannot claim the loss on your tax filings.
You never had $1,000,000 to lose
If you did claim a loss of $1,000,000 and the state still has that money,
That would equal $2,000,000.

HAVE YOU LOST $1,000,000 ?
I would really like to know the reasoning.