The balance of the Master account starts with the initial value of the account when transitioning from the Challenge to the Master account (e.g., US$25k, US$50k). This balance is adjusted daily based on the profits and losses from trading operations. Profits increase the balance, while losses decrease it, but there's a loss limit known as drawdown that cannot be exceeded to keep the account active. For Master accounts, the drawdown is of the trailing type, adjusted in real-time until reaching a certain profit level, after which it becomes static. Brokerage fees are deducted from the balance for each trade. For profits above US$15,000, a 10% commission is applied on the additional profit, but this directly affects what can be withdrawn, not the accumulated balance of the account.