Disposal proceeds and Allowable costs

Tax Questions
#1

Hi,
I just downloaded the HMRC Capital Gains Summary and I would like to better understand what I am seeing.

Disposal proceeds, is it the total amount earned after selling assets ?
Allowable costs, is this the total amount paid for buying assets ?

If I buy 10k of BTC, sell at 8k and buy again at 10k will it result in:
Disposal proceeds = 8k
Allowable costs = 20k

#2

Hi, please see this article which explains what these mean:

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