Kirchoff's loop law

Cromptu

Suppose we have taken a point A on the loop and we are moving clockwise while counting the potential drops and potential rises to come back at the same point A.While on our way, we come across a point from where the current in flowing in a way opposite to the way we are moving. Will that be taken as a potential drop? Is it always taken as a potential drop?
Please explain, I am quite confused.
Thankyou