I have the same problem after a payment hold/release (which are two offsetting lines), if I chose to export "Completed payments" or "All Transactions" into CSV files, there is a spurious line (appearing on the same day of payment release) that states an income of the full amount I received from eBay without subtracting the fees which makes it appear that I had sold the same thing twice, and the second time without fees. This does not happen for "Balance Affecting" transactions.
However, for IIF files, we can only download "Completed payments". The rest (including the "Balance Affecting" transactions which worked correctly) are disabled for IIF files. I inspected the plain text of the IIF files and noticed that the spurious transaction (that appeared on the payment release date) has the exact same text as the line of the actual sale date (also the hold date). They both stated "eBay Auction Payment", has the same account name, customer name, and memo (eBay listing title), except the spurious line did not have fees involved and therefore the fees are not factored in either.
I also checked that there are no offsetting transactions for the spurious line, so the IIF files (or "Completed Payments" report download in other forms) inflated my sales.
I also inspected the "Balance Impact" column (the last one) on the CSV file. The spurious line says "Memo". However, I cannot trust this column because I have another transaction pair (paying USPS postage from my credit card through paypal) that the line that's supposed to be marked "Debit" (which is correctly marked as "Debit" in "Balance Affecting" CSV file) was marked as "Memo". This smells like a computer bug incorrectly assigning the "Balance Impact" that the offsetting transactions are not accounted for properly.
