Originally posted by RaptorMan:

Originally posted by Governor:

You should get 100% back on almost everything. Just got to be careful that things do not roll or sink out of reach

Originally posted by Arcangelo:

Items like nails usually sink, check underwater. Always destroy your boat in shallow waters.
Valheim isn't a buggy mess at all for an early access title.

Agreed. The most common loss from a boat for me were the nails. Sometimes in water deeper than is reachable.
If in shallow water, close to shore, you can build steps/ladders up to a height where you can jump off and dive deep enough to grab them.

I just checked the place and there are no nails under water, boat got destroyed like 15 minutes ago, so it's impossible that these disappeared already. Btw. are deer's hide also sink, because these disappeared to.