app/code/core/Mage/Sales/Model/Order/Creditmemo/Total/Grand.php

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<?php
/**
 * Magento
 *
 * NOTICE OF LICENSE
 *
 * This source file is subject to the Open Software License (OSL 3.0)
 * that is bundled with this package in the file LICENSE.txt.
 * It is also available through the world-wide-web at this URL:
 * http://opensource.org/licenses/osl-3.0.php
 * If you did not receive a copy of the license and are unable to
 * obtain it through the world-wide-web, please send an email
 * to license@magentocommerce.com so we can send you a copy immediately.
 *
 * DISCLAIMER
 *
 * Do not edit or add to this file if you wish to upgrade Magento to newer
 * versions in the future. If you wish to customize Magento for your
 * needs please refer to http://www.magentocommerce.com for more information.
 *
 * @category   Mage
 * @package    Mage_Sales
 * @copyright  Copyright (c) 2008 Irubin Consulting Inc. DBA Varien (http://www.varien.com)
 * @license    http://opensource.org/licenses/osl-3.0.php  Open Software License (OSL 3.0)
 */


class Mage_Sales_Model_Order_Creditmemo_Total_Grand extends Mage_Sales_Model_Order_Creditmemo_Total_Abstract
{
    public function collect(Mage_Sales_Model_Order_Creditmemo $creditmemo)
    {
        $grandTotal     = $creditmemo->getGrandTotal();
        $baseGrandTotal = $creditmemo->getBaseGrandTotal();

        $grandTotal+= $creditmemo->getShippingAmount();
        $baseGrandTotal+= $creditmemo->getBaseShippingAmount();

        $grandTotal+= $creditmemo->getAdjustmentPositive();
        $baseGrandTotal+= $creditmemo->getBaseAdjustmentPositive();

        $grandTotal-= $creditmemo->getAdjustmentNegative();
        $baseGrandTotal-= $creditmemo->getBaseAdjustmentNegative();

        $creditmemo->setGrandTotal($grandTotal);
        $creditmemo->setBaseGrandTotal($baseGrandTotal);

        $creditmemo->setAdjustment($creditmemo->getAdjustmentPositive()-$creditmemo->getAdjustmentNegative());
        $creditmemo->setBaseAdjustment($creditmemo->getBaseAdjustmentPositive()-$creditmemo->getBaseAdjustmentNegative());

        return $this;
    }
}

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