Question:

Why is the Estimate field of the Event Budget object updated to have the same value with the Actual field when an Event is closed?

Answer:

This is working as designed, when an Event is closed (status closed_vod) or canceled (status canceled_vod), the actual values replace any estimate and committed values in the Event Budget object, which then updates related Budgets. 

Related Documentation:

CRM Help Documentation: Expenses for Canceled Events

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