In reviewing a gift of real property that was deposited into a new permanently endowed KEMID, a staff member determined that the $50,000 valuation originally used was incorrect and should have been $40,000. Since the property was donated it has been sold and the resulting cash placed into the KEMID. At this point, the KEMID has an Endowment Corpus of $50,000. Given the new valuation information, a Corpus Adjustment transaction is initiated for the KEMID. In the Decrease section $10,000 is entered as the transaction amount. After this transaction has been posted to the KEMID, the KEMID shows an endowment corpus of $40,000.