If you implemented this expression using discrete gates from packages like 74HC04 (inverters), then obviously an inverter will introduce a propagation delay which, from the perspective of "depth", cannot be discounted.
In that context, a NOT gate does contribute to depth.
From the perspective of a person designing an integrated circuit, though, they would go to great lengths to minimise propagation delay, by taking advantage of the inversion inherent in different FET arrangments. You may consider \$\overline{A\cdot B}\$ (NAND) as being two distinct operations, AND followed by NOT, with a depth of 2, but a NAND implementation with FETs has only one stage:
simulate this circuit – Schematic created using CircuitLab
Conversely, a single AND operation may be considered to have depth = 1, but to implement it with FETs requires two stages:
simulate this circuit
It seems to me that the answer to your question depends on who you ask, or what system you are employing to actually implement the expression. Are you using discrete logic gates, as found in ICs such as the 74' series, or are you using transistors?
A more useful answer for you might arise from consideration of whether NAND (or NOR) consists of two distinct operations, having a depth of 2. If so, then the inversion contributes to depth, and every \$\overline{BAR}\$ in a boolean expression is an extra stage to be counted. In my opinion, this is correct.
Another reason I favour the latter opinion (NOT gates do count), is that in any implementation of something like \$\overline{A}+B\$ (whether it be with FETs or discrete gates from ICs), necessarily there is an asymmetry in propagation delay along the paths.
I think this could be a divisive subject. I admit that this is an opinionated answer, and I fully expect to be lambasted for it, especially considering I have absolutely no other material or references to back me up.