How shall I report my education and calculate my GPA? I studied in program A, and received a master degree in A, and at the same time received a master degree in another program B by taking a certain number of courses and doing a thesis. Then I continued to study for a PhD degree in program B, but without finishing it.

In my resume for either graduate school application or job hunting, 


How shall I report my education? 


First master study in the two programs, and then PhD study in program B, or
master study in program A, and graduate study in program B receiving my master in B but not finishing PhD study in B.

I was wondering how to report my GPAs for my studies in program A and B? 
In particular, 


for my master studies, can I calculate my GPA for program A using all courses I took, and my GPA for program B using only the courses that I used to meet the master degree in B?
for my PhD study in program B, shall I calculate my GPA by including those courses that I took to meet the master degree in B or not?



How much flexibility do I have to calculate my GPAs? My university doesn't calculate GPAs for graduate students.
Since your university does not calculate your GPA, you should also not calculate a GPA unless you are told to. Most people do not care about your GPA from graduate level programs. As for reporting the PhD work, it really depends on what you did. Assuming you passed all the university requirements to be actually a PhD student, some universities require you to pass qualifying exams before you are actually a PhD student, you can list the PhD if you want. If you always intended to take the Masters and quit, you don't have to list the PhD if you do not want to.