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Why, in 1099-OID, if Box 10 of X$, is more than Box 2, I have to decrease Box 10 to 0$. Or am I off-base? (don't understand)

If Box 10 of X$, is more than Box 2, why do I have to decrease Box 10 to 0$? Or do I not understand.?
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Why, in 1099-OID, if Box 10 of X$, is more than Box 2, I have to decrease Box 10 to 0$. Or am I off-base? (don't understand)

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