Should "Allowable costs" be without losses in the CapitalGainsReport?

[jezevec]

The report from the "Second pass" shows a line "Allowable costs". I presume that this is calculated to fill the "Capital Gains Tax 38 - Allowable costs (including purchase price)" field in the tax return. But from the result it seems to include losses in the year.

From my understanding of https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg15250 this is wrong and "Allowable costs" shouldn't include losses. It should be: "Disposal proceeds" = "Allowable costs" + "Gains in the year, before losses"

Can anyone confirm if this is really wrong?