Funds that have $0 market value but do retain a small unit value will suddenly be allocated realized gains for no apparent reason. 

There was a new pool option introduced in FIMS 14 that can be found on the Pool record .  Process Unrealized should be unchecked for pools that allocate interest and or dividends only.  During the upgrade to FIMS 14, this box might have been left as checked if prior cycles had  allocated unrealized.

If the box is checked and there are small residual units associated with various donor funds, the system will try and allocate unrealized gains based on these units.  The most expedient way to eliminate the issue is to uncheck the box on the pool record and rerun pool allocation processing for this cycle.  An examination of the unitization report should show that the unrealized column and fund allocations are now all $0 as they should be.