How report maximum value in a foreign bank account, if the same money was in two different accounts at two different times

[xdcr]

Also, now i have to sum up ending balance of all accounts in the end of the year, add all income of the next year, that is the REAL max value of all accounts. Turbo has no such service.

[SamiC]

The most recent info from the IRS website regarding the Max. Value" when transferring money between your foreign accounts during the year:

Their examples (below) are still not clear to me, so I still need your feedback.

In a nutshell, do I subtract the transferred amount from the account from which you transfer the money?
Or is overreporting the amount (counting the amount twice) a safer option?  Thank you.

4.26.16.1.6 (06-24-2021)

Terms

1. The term "highest aggregate balance" as used in this IRM, is calculated as follows:

   1. Determine the high balance in each foreign account (to which the violations relate) during each year under examination,

   2. For each year, calculate the "combined high balance" by adding together the high balance of each account as determined in subparagraph (a), and then subtracting any transfers among the accounts during that year as necessary to avoid counting the same funds more than once in determining the "highest aggregate balance" . For example, if Account A’s high balance occurs July 15, transfers into Account A after July 15 are not subtracted; however, transfers into Account B from Account A after July 15 and before the date of Account B’s high balance are subtracted, and

   3. The highest combined balance calculated under subparagraph (b) among all of the years at issue is the "highest aggregate balance" .