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Programmer documentation of rounding explains the software's internal mechanisms. This page explains rounding in customer terms.

When the amount of sold pounds is an even number, the catch is applied evenly among stat areas (see Example 4).  

In this case effort was evenly distributed among four stat areas, and the catch is evenly distributed, with each stat area getting 1 pound.  Each stat area can be expected to get 1 pound when generating IFQ reports.

A simple example with 1 permit and catch evenly distributed over 4 stat areas

Consider a report with 1 permit and catch of one species distributed over 4 statistical areas. (For eLandings staff, we have a /wiki/spaces/ft/pages/4391021, Example 1, and the result can be viewed in eLandingsTest when logged in as AMACKEREL.)

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In this case the effort was evenly distributed among the four stat areas, so the catch is evenly distributed, with each stat area getting 25,001.75 pounds of catch, and 26.25 pounds of deadloss. When generating IFQ reports, the pounds are rounded to whole numbers, so each stat area gets 25,002 pounds of catch, and 26 pounds of deadloss; but, adjustments are required to generate the correct total IFQ debit. As above, in cases where the choice appears arbitrary, eLandings will make the adjustments to the line with the lowest numbered stat area. Adjustments can be positive or negative, and in this case, the catch adjustment is -1 pound, while the deadloss adjustment is +1 pound.  Example 2 shows this adjustment.

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In this case the effort was unevenly distributed among the four stat areas, so the catch is unevenly distributed. When generating IFQ reports, the pounds are rounded to whole numbers, but those whole numbers don't add up to the total of 1001, so an adjustment is required to generate the correct total IFQ debit. In this case eLandings will make the adjustments to the line with the largest catch value. Adjustments can be positive or negative, and in this case, a catch adjustment of +1 pound is applied to the stat area with the largest catch value.  Example 3 shows this adjustment.

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When IFQ reports are generated, the stat area worksheet causes sold catch and deadloss to be distributed over two stat areas, with 75 pounds to stat area 575731 and 25 pounds to stat area 575732.  The sold pounds and deadloss pounds are then evenly distributed among the two IFQ permits, rounding down because 75 and 25 are not evenly divisible by two, giving IFQ report items with 37 and 12 pounds respectively.  Finally, integral amounts from fish ticket summaries are compared with the corresponding amounts on the IFQ reports (75 compared with 37+37, and 25 compared with 12+12), and one pound adjustments are applied to IFQ reports until they match Fish Ticket totals.  Adjustments are applied to IFQ report items with maxout pounds first; within those with maxout pounds the smallest first; within those by IFQ Permit: next IFQ permit items with area/fishery; within those by area/fishery; within those by IFQ permit: then IFQ permit items with neither max out pounds or area/fishery by IFQ permit.  In this case no IFQ report items have maxout or area/fishery, so the smallest (990051) IFQ permit gets the adjustment pounds in every case.  Finally, IFQ reports are "leveled", and in this case, since one report got four positive rounding-related adjustments, while the other report got none... there are two adjustments of 1 pound each from the sold items on 990051's report to the corresponding sold items on 990052's report.  The end result of the leveling is that 990051's report retains both rounding adjustments on its deadloss items, while 990052's report effectively acquires both rounding adjustments on its sold items.