For the FBAR. you need to report both accounts as they both had $150,000 on on any one day during the calendar year.
If Form 8938 applies to you, I would report both accounts as the total value of the assets,were more than $x dollars on the last day of the year or more $x dollars at anytime during the year.
Remember these are just information forms that can lead to significant penalties if all assets are not reported.
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