I use this accounting method. Before I begin to record the transaction, I manually update the fair market value of the gifted security to the fair market value that equals the charitable contribution.

However, starting at step 6, I split the transaction into two steps. I enter the fair market value of the security as a deposit in the amount. I complete the entry at step 10.

I begin a second entry with step 11. However, I enter the fair market value of the security as a charge in the amount and I select the Contributions in Kind account.

This allows me to easily enter a complete description of the transaction in the second entry. I can print the Contribution in Kind transaction report at year end and give it to our tax preparer.

Using the two step method, ROI reports the contribution as a withdrawal, and gives the investment advisor credit for the management of the asset until the date it is disposed (as if it were a sale). The advisor receives credit for the full fair market value.

Question: If I follow the steps outlined in the reference guide, will ROI report the advisor's performance in the same way? Would this change the money weighted return calculation?