The reason is that line 25 remains empty — when there is no source data, the system calculates using a formula with zero values, and because of this the amount is automatically shifted to line 26 as an unallowed deduction.
What causes the error
Line 25 is not filled in by itself — it requires source data from which the calculation is derived. If there is no data, the field actually remains empty rather than equal to zero. In this case, the program still performs the calculation using the formula, but since the source value is missing, the result comes out as zero. Accordingly, the entire amount that should have been allocated through line 25 automatically goes to line 26 as an unallowed deduction — this is what causes the discrepancy with the user's expectations.
How to fix it
You need to make sure that line 25 contains a specific value rather than an empty field:
- either the data should be pulled automatically from the primary documents/accounting records on the basis of which this line is generated;
- or, if there is no objective data for the calculation, the value should be entered manually — in particular, set to 0.
Once line 25 has an explicit value (in this case, 0), the system correctly recalculates the form, and the amounts are distributed across the declaration lines as they should be, without being shifted to the unallowed deduction.
Result
After making this correction, declaration 300.00 is generated correctly: line 25 shows the required value, and line 26 no longer takes on the amount that should have been processed differently. Check whether line 25 is actually empty (rather than just visually appearing as zero), and depending on the situation either restore the source data or enter the value manually.