stock transfer and "orphaned gaines"

[Morris Walton]

Hi,

when i transfer stock from one [stock] account to another (eg 100 INTC
from schwab account to tdameritrade), how do i balance the accounts (eg
# of shares totals 0, and net value totals 0)?  In my example, if i
bought 100 INTC at $15 in schwab account, then when transferring to
tdameritrade it is $20...how should i record the value of the stock for
the transition?  Should I use the $20, or $15, or should it be done this
way at all?  In other words, if i had just sold 100 INTC from the schwab
account , i would balance the value with a $500 capital gain so that the
net gain/loss for the stock account would be 0.....  not sure how to
balance for the transfer so that the net gain will be 0.  I've looked
around for help on this - let me know if this is document somewhere.

Thanks for the help.

Morris