Capital gain is false when you buy the same value after a partial sale. UPP is false in that case. Must to take only UPP before the sale.
-2644.40 is the true value in all cases
Example with Attached File
UPP (3/9/2009) = 24409.04 / (263+50+75+90) = 51.0649372 (478) SELL 90 ----> 1951.44
Capital Gain = ( 90 * 51.0649372 ) - 1951.44 = 2644.40
new nbe GLE = 388
Buy 20 ----> 680.00
New UPP (4/6/2009) = (388 * 51.0649372) + 680.00 / (388 + 20 ) = 50.2284207
But Capital Gain is always 2644.40 and no 2569.12
2569.12 is obtained with the last UPP (90 * 50.2284207) - 1951.44 and it's false
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-2644.40 is the true value in all cases
Example with Attached File
UPP (3/9/2009) = 24409.04 / (263+50+75+90) = 51.0649372
(478)
SELL 90 ----> 1951.44
Capital Gain = ( 90 * 51.0649372 ) - 1951.44 = 2644.40
new nbe GLE = 388
Buy 20 ----> 680.00
New UPP (4/6/2009) = (388 * 51.0649372) + 680.00 / (388 + 20 ) = 50.2284207
But Capital Gain is always 2644.40 and no 2569.12
2569.12 is obtained with the last UPP (90 * 50.2284207) - 1951.44 and it's false