Federal 1120S Schedule M-2 math works properly when allocating and subtracting distributions between column (a) AAA, and column (d) Other Adjustments Account.  Federal return is accurate.  However, on CA 100S, Schedule M-2, the same allocated distribution appears in the Other Adjustments Account, but it is being added instead of subtracted.  (Data was transferred from Federal and no input was made.)  This seems like a programming problem to me.  Anyone else addressed this yet?