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MA Schedule CB

I am having issue with MA Schedule CB. Line 3 of Schedule CB is MA adjusted gross income which is pulled from Schedule CB worksheet. below is the actual calculation of MA AGI which includes schedule B and D adjustments which are essentially the losses. But from the Schedule CB worksheet, it is only picking up the gains of Schedule B and D. If that is the case then isn't the term MA adjusted gross income is misnamed if the schedule B and D losses cannot be added in?

 


Calculating Massachusetts AGI

 

Federal gross income (Form 1, Line 10 or Form 1-NR/PY, Line 12 for part-year residents and nonresidents)

+

Schedule B, Line 35 (interest, dividends, and short-term capital gains)

+

Schedule D, Line 19 (long-term capital gains)

-

Schedule Y, Lines 1 - 10

-

Schedule B adjustments

-

Schedule D adjustments

=

Massachusetts AGI

 

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