Why is the treatment of the first year retirement account balance calculation inconsistent with following years in the "detailed retirement accounts report"?

I see in the sample report included under "Learn More" with the the detailed report for "Jack's Retirement Accounts" that at the end of the first year (2011) Jack's Retirement Assets totals 444,000. However the amount at the beginning of the year was $400,000 and with Retirement Asset Income ($12,000), Employee Contributions ($10,000) and Employer Contributions ($10,000) totaling to a Retirement Savings of $32,000 summing to $432,000. Where did the other $12,000 come from brought the total to $444,000? This is especially puzzling since for within the report for every year after the initial year the increase of the Retirement Assets is simply the entry recorded under the Retirement Savings heading. There is something else going on in the first year that I can not figure out.

When I examine my detailed report for my own particular situation I also see that in the first year there is no direct relationship between the entry in "Retirement Savings" and the end of year reported value for Retirement Assets. I also created a simplified case and also see the same problem with the first year.

Is this some sort of a problem with the report? Or, is there a simple explanation of how the end of year value of "Retirement Assets" is calculated for the first year that is different than the other years of the report?