Is Box 1d(Proceeds) in Form 1099B always less commissions(or not) for ESPP(Box A checked)? How can I tell this? by comparing the numbers of form 3922 and form 1099B?

I found out, the result(the number) of Box 4 multiple by Box 6 in form 3922 is more than the one in Box 1d(Proceeds) of Form 1099-B.

Does that mean Box 1d(Proceed) is less commissions? However, I remember two years ago, my accountant adjusted Box 1d by deducting commission fee when reporting it in form 8949 and schedule D.(I am not sure how he calculates the commission fee.....)

Thanks.