[I'm, Ron Burgundy?]

My REG Re-take is tomorrow and this is the only thing I’m still hung up on: Calculating E&P i.e. positive & negative adjustments and either or.

Does anyone have any quick tricks/tips on how to get this to click in my head. It’s got me running in circles. Examples would be great. I know that a “Negative Adjustment” reduces, “Positive Adjustment” increases, etc. However, I cannot figure out why.

Aside from memorizing the list of possible transactions that affect this calculation, I’d rather go into it knowing it, not firmly but enough to skate through an answer, if presented.

Thanks in advance.

"If you're going through hell, keep going"
- Winston Churchill

"I've missed over 9,000 shots in my career. I've lost over 300 games. 26 times I've been trusted to take the game winning shot, and missed. I've failed, over and over and over again in my life. And that is why, I succeed."
- Michael Jordan

BEC: (54), (72), 80 (losing credit on 02/02/15 - nervous)
AUD: 78
REG: (74), 91
FAR: (71)