Correct, just like the return of capital of $2.00 from WES actually reduces the base cost of the holding. You are essentially getting your own money back, but that affects the Capital Gains calculation.
Ann: Notice of Meeting - Consolidation of Stapled Securities, page-7
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| Open | High | Low | Value | Volume |
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| No. | Vol. | Price($) |
|---|---|---|
| 2 | 19890 | $2.48 |
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| Price($) | Vol. | No. |
|---|---|---|
| $2.49 | 4669 | 2 |
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