I am unsure if the Interactive Brokers Simulated Trading platform is fully reliable. For example the simulated trading platform fails to take into consideration dividends receivable. It appears that a portfolio of ETF's will take a hit during the dividend declaration period without realizing the credit offset to dividends receivable that occurs in a live account. The net liquidation value of a paper account is thus artificially lower than a live account. Please comment on this paper trading deficiency and is my analysis subject to correction? Thanks.