I'm working on my 2002 Schedule D (don't ask!) and although stock trades with their basis and sales price are easy to figure out, I'm stumped with the commodity trades shown in the Interactive Brokers monthly statements. They show a column labeled T.Price, then one called S. Price, then Gain/Loss. Looking down the T.Price column I can see all the trades, the Buy price and the sold price, or visa versa for Short trades...but the S. Price column shows figures that I don't recognize, although they seem to be used in figuring the next column, the gain/loss. So for each complete commodity trade there are 4 sets of numbers. I'm puzzled by this...and hoping someone here can set me straight with a good explanation, and also show me how this all applies to the Schedule D (and D-1). Optimistically, I thank you in advance. jc