I've received a K-1 from a publicly traded partnership, which lists Cumulative Adjustments to Basis. I sold some of the shares in this PTP in 2011, and for each lot, there is an amount in this category.

As I understand it, my basis in these shares is increased by the amount of income that was passed through to me (i.e. earnings of the PTP on which I previously was taxed, even though I didn't receive these earnings as distributions).

I believe I need to enter these Cumulative Adjustments to Basis amounts on Form 8949, in column (g) for the sale of the corresponding shares. Is this correct? If so, what is the letter code I need to enter in column (b)? I checked the list on page D-9 of the Schedule D instructions, but none of the categories apply to my situation.