Part 1: Note that the sum of the area terms is m² and the sum of the A*y terms is m³. The cross-section may be split into component shapes in a number of ways. The section on the left has four component shapes, as shown. The section on the right has fewer component shapes but the hole (shape 3) is negative and both the area and A*y terms are negative.

Part 2: If the cross-section is split into four component shapes (as shown in the figure on the left) the transfer distances are: Shape 1 = , Shape 2 = , Shape 3 = and Shape 4 = (all positive).

If the cross-section on the right is used and the hole (shape 3) is treated as a negative entity, the transfer distances are: Shape 1 = , Shape 2 = and Shape 3 (the hole) = . Note that the Moment of Inertia and Transfer Term for the hole are both negative.