Transaction Cost Basis Effect
Contents
The following table indicates the affect on each type of transaction on Cost Basis. The basis effect is referring to the asset that generates the funds. For example, Capital Gains, Long Term, To Client refers to the affect on the basis of the asset that pays the Capital Gain. In the case of a Capital Gain paid to the Cash Account, the Basis Effect shown is not for the cash account, but for the asset creating the Capital Gain.
Transaction |
Basis Effect |
Buy From Client |
Increase |
Buy From Cash |
Increase |
Buy To Cover Short (From Cash) |
Increase |
Contribution From Outside Source |
No Effect |
Cancelling Transaction |
No Effect |
Cap Gains, Long Term, To Client |
No Effect |
Cap. Gains, Long Term, To Cash |
No Effect |
Cap. Gains, Long Term, Reinvested |
Increase |
Cap. Gains, Short Term, To Client |
No Effect |
Cap. Gains, Short Term, To Cash |
No Effect |
Cap. Gains, Short Term, Reinvested |
Increase |
Misc. Distribution To Client |
No Effect |
Misc. Distribution To Cash |
No Effect |
Misc. Distribution Reinvested. |
Increase |
Dividend Paid To Client |
No Effect |
Dividend Paid To Cash |
No Effect |
Dividend Reinvested |
Increase |
Dividend Stock |
Increase |
Deposit From Client |
Increase |
Deposit From Investment |
Increase |
Deposit From Outside Source |
Increase |
Expense Paid From Account |
No Effect |
Expiration |
No Effect |
Expense Paid From Investment |
Decrease |
Account Mgt. Fee Paid |
No Effect |
Interest Paid By Account To Client |
No Effect |
Interest Paid To Client |
No Effect |
Interest Paid To Cash |
No Effect |
Interest Reinvestment |
Increase |
Non Financial |
No Effect |
Reconcile To Position |
Increase |
Return Of Principal To Client |
Decrease |
Return of Principal Paid To Cash |
Decrease |
Share Adjustment |
No Effect |
Sell Paid To Client |
Decrease |
Sell Paid To Cash |
Decrease |
Sell Short To Cash |
Decrease |
Stock Split |
No Effect |
Stock Split Reversal |
No Effect |
Account Cash Transfer In |
Increase |
Account Cash Transfer Out |
Decrease |
Between Accounts Transfer In |
Increase |
Between Accounts Transfer Out |
Decrease |
Transfer In From Another Portfolio |
Increase |
Transfer Out To Another Portfolio |
Decrease |
Intra Account Transfer In |
Increase |
Intra Account Transfer Out |
Decrease |
Transfer In With Basis |
Increase |
Transfer Out With Basis |
Decrease |
Unknown Transaction Type |
No Effect |
Withdrawal By Client |
Decrease |
Withdrawal For Investment |
Decrease |