By the way, you cannot borrow points except when you are making a reservation. So the usual way to end up with too many borrowed points is that you have cancelled a reservation.
We recently needed to borrow 2011 points into 2010 to swap with points already used for a 2010 reservation so that we would have cureent UY 2010 points free in case a WL for a 2009 reservation came through (yes, you do need a score card to keep track). The CM at MS had to create a dummy 2010 reservation, borrow for that reservation; then cancel it to have points available to swap with the real 2010 reservation. It was all good 'cus the WL came through the next day and we had the points available for it! -- Suzanne