--- title: "Using the Carry movement types to configure an A2B report" slug: "using-the-carry-movement-types-to-configure-an-a2b-report" updated: 2026-05-20T16:39:29Z published: 2026-05-20T16:39:29Z canonical: "support.lusid.com/using-the-carry-movement-types-to-configure-an-a2b-report" --- > ## Documentation Index > Fetch the complete documentation index at: https://support.lusid.com/llms.txt > Use this file to discover all available pages before exploring further. # Using the Carry movement types to configure an A2B report In an [A2B report](/v1/docs/creating-an-a2b-report-to-understand-how-valuations-change-over-time), income and expense activity is reported in the **Carry** column. This is the component of P&L that is not classed as capital gains. Carry activity is captured in LUSID when transactions are assigned a transaction type that includes a [movement type](/v1/docs/what-movement-types-are-available) of either `Carry` or `CarryAsPnl`. ![](https://cdn.document360.io/d575ad81-c0ed-4980-bbd1-d59ac5c3de82/Images/Documentation/9258dfae-8c67-4435-810a-7966b3cd8328.png) ## Using the `Carry` movement type The `Carry` movement type should be used for dividends, coupons and other interest payments where the income can be considered 'a flow out of the instrument'. For example, imagine we have a holding in MSFT worth $1000 and we pay a dividend of $50. After the dividend the price of MSFT changes to reflect the dividend, and the value of the holding is now $950. We *could* book the $50 dividend transaction with a transaction type that includes a single `CashAccrual` movement type, for example the built-in `Dividend` transaction type: | **Transaction type component** | **Value** | **Effect** | | --- | --- | --- | | Alias | Type | `Dividend` | Defines the name of the transaction type | | Movement #1 | Side | `Side2` | Uses the built-in side designed for cash holdings | | Direction | `1` | Increases the number of units in the holding | | Movement type | `CashAccrual` | Updates the cash balance on the settlement date | The A2B report would look like this: ```plaintext Instrument |    A | Flows | Gains | Carry |   B ===========|======|=======|=======|=======|=====      MSFT | 1000 |       |   -50 |       | 950       USD |      |    50 |       |       |  50 ``` - There is no connection between the appearance of the $50 and the dividend from MSFT. - Net flows are $50; it appears as though we've added cash to the portfolio. - It looks like we have a loss of $50 on our MSFT holding. It might be better to create a new transaction type to record this transaction as a 'flow of value' out of the instrument and into cash. Here, the first movement is retained from `Dividend`; the second movement uses the `Carry` movement type and the built-in [side](/v1/docs/what-is-a-side) `Side1` to target the instrument and generate two entries in the A2B report, a positive carry and a negative flow. > **Note:** These flows are of the `amount` of `Side1`. The `units` field is unused by LUSID and so typically records the quantity of the instrument being held. | **Transaction type component** | **Value** | **Effect** | | --- | --- | --- | | Alias | Type | `DividendWithCarry` | Defines the name of the transaction type | | Movement #1 | Side | `Side2` | Uses the built-in side designed for cash holdings | | Direction | `1` | Increases the number of units in the holding | | Movement type | `CashAccrual` | Updates the cash balance on the settlement date | | Movement #2 | Side | `Side1` | Uses the built-in side designed for instrument (non-cash) holdings | | Direction | `1` | Uses the amount as-is (a value of `-1` would negate the amount) | | Movement type | `Carry` | Captures income or expense for an instrument | The A2B report would look like this: ```plaintext Instrument |    A | Flows | Gains | Carry |   B ===========|======|=======|=======|=======|=====      MSFT | 1000 |   -50 |   -50 |    50 | 950       USD |      |    50 |       |       |  50 ``` - The net flows are now zero; the dividend is a flow out of MSFT and into USD. - The total P&L for MSFT is now zero. The change in the unrealised gain (**Gains** column) is now offset by the dividend (**Carry** column). - The A2B report maintains balance because the carry amount of +$50 has been offset by a flow of -$50. ## Using the `CarryAsPnl` movement type The `CarryAsPnl` movement type should be used for capital expenses where the carry activity is offset not by a flow but by a gain. For example, imagine we have $1000 and wish to buy MSFT. The broker's commission is $20, so we can only buy equity worth $980. Using the `Carry` movement type would mean the commission shows up as a loss. Instead, to separate out the commission like a capitalised fee, we can record the $20 by attaching a `Commission` property to the transaction and then book it with a transaction type that includes the `CarryAsPnl` movement type: | **Transaction type component** | **Value** | **Effect** | | --- | --- | --- | | Alias | Type | `BuyWithCommission` | Defines the name of the transaction type | | Movement #1 | Side | `Side1` | Uses the built-in side designed for instrument holdings | | Direction | `1` | Increases the number of units in the holding | | Movement type | `StockSettlement` | Updates the number of units | | Movement #2 | Side | `Side2` | Uses the built-in side designed for cash holdings | | Direction | `-1` | Decreases the number of units in the holding | | Movement type | `CashCommitment` | Updates the cash balance on the settlement date | | Movement #3 | Side | `Commission` | Custom side set up to read the `Commission` property | | Direction | `-1` | Decreases the number of units in the holding | | Movement type | `CarryAsPnl` | Registers a flow out of an instrument | The A2B report would look like this: ```plaintext Instrument |    A | Flows | Gains | Carry |   B ===========|======|=======|=======|=======|=====       USD | 1000 | -1000 |       |       |   0      MSFT |      |  1000 |     0 |   -20 | 980 ``` - Expanding the gain of 0 would show a breakdown of -$20 market gain and +$20 commission. - The commission expense of -$20 has been offset by the commission in the **Gains** column instead of the **Flows** column.