Valve doesn't share the infos publicly to avoid well , boosters , but then again there are already a lot of rank boosters in the game , but at the very least they don't have the precise info anyway.

It's mostly counted by wins , maybe a slight consideration of frags put into it. I once had a major losing streak while being on the top for most of the matches there , like 20-30+ frags. My friends who queued with me who didnt do so well , dropped earlier as for me mine still maintained.

Anyway , you don't need to reset your rank in order to play good , you just need a better team , someone who's willing to listen and can play decently , that is enough for you to reach better ranks. Remember , if you have the skills , no matter how hard you're losing , if something goes well on your side , you can take that advantage and bring it back , that comes from many many hours of playing of course. I have like 2.8k hours and I'm hovering between the LEM and SMFC rank and there's still plenty of better players out there who has like lesser hours , don't fret , some people learn fast , some learn slower.