Average Cost Method Applied to Mutual Fund Shares

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I use my own spreadsheet to calculate the gain/loss on the sale of mutual fund shares from a taxable joint account - during 2012 one particular fund call it share class A was converted to share class B on a particular date - the price per share has always been identical for both share classes with the difference being that B incurs lower expenses .

I contend that I can treat the conversion as never having happened and just continue extending the current spreadsheet entries to include future dividends, purchases, sales, etc. as before.

The alternative would be to "fresh start" the spreadsheet at the conversion date but this would mean that the average cost would initially be the price/share at conversion instead of the historical average.

Any thoughts would be appreciated .
 

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