A donor, Mr. Miyagi, contributed $100,000 to a general endowment, English Majors Scholarship Fund. This money was invested in shares of the school’s long term fund, which happened to be priced at $1 per share. A few years later, the donor contacted the school and asked to move their gift to a new KEMID, the Mr. Miyagi Scholarship Fund. The school entered a security transfer for 100,000 units, but the carry value that transferred ($150,000) was based on the average of all the gifts into the General Endowment. To correct this calculation, a Holding Adjustment was entered for the Mr. Miyagi Scholarship Fund. The transaction line was entered as a decrease with a transaction amount of $50,000. Another holding adjustment was also entered for the English Majors Scholarship Fund with an increase transaction line with an amount of $50,000.