Adjusted Cost - The adjusted cost is the original cost of the securities adjusted for amortization/accretion of any premium or discount as of the report date.
This column will look at any amortization transactions in the account, and depending on the Adjustment Type on the transaction (either amortization or accretion), the original cost will be increased or decreased accordingly by the amortization transactions.
If the Adjustment Type is amortization on the transaction, the adjusted cost would be: Original Cost - Amortization Amount.
If the Adjustment Type is accretion on the transaction, the adjusted cost would be: Original Cost + Accretion Amount.