Well Lacerte does not allow a -1 in this box, see screenshots for the message I get. So when I select the Book option, then it sets it to 0, taking it off the balance sheet and the M-1 Schedule (Which is what I am looking to do). However, it still shows up on the M-2 as an 'other decrease' - which makes the balance sheet off by that amount because my equity is decreased by that amount, and I can't file the return with a balance sheet that doesn't balance. So from what I can tell, my only option is to just override the ending capital account balance?