When a report is created using fields like Credit Account and Debit Account, and the option under Export As is selected to export Extended Line Items, the resulting report displays gifts with soft credits attached twice instead of only showing once. This causes the totals for the accounts to be incorrect. If the user wishes to import this into an accounting program, these extra entries must first be manually removed.
This is actually working as designed. Within a transaction, there exists a collection of line items. For soft credits attached to a transaction, this soft credit will also be attached within the transaction as one of the line items. So even if a query is setup to include only gifts/donations and no soft credits, when the report is exported as line items, the soft credit does get included since it is a line item and part of the transaction queried on.
Our Standard Accounting Exports are built to skip over these soft credits One of those may work as a workaround if you do not need to include Soft Credits.