Many of us learned in economics 101 that banks create money by depositing the proceeds of a loan in the borrower's checking account, but the total money created is controlled by central banks through the minimal reserves that banks must maintain with them, the fractional reserve system.
Once you've sold shares using this averaging method, you're stuck with using it for that fund, even if it's held in a different account, warns Kaye Thomas, a tax lawyer and author of Capital Gains, Minimal Taxes.