Investors & landlords

Since the investment expenses should be added on to the basis of GBTC and ETHE when dispose the assets, I would take these them when I actually sell them.  In the meantime, to simplify the accounting of it, I would input the cost basis as  the proceeds and recognize no gain or loss in the year I receive the Form 1099 B for these investment expenses.  Any downside of treating this way? Feedback welcome.  Thanks