It's a cap, so the instrument would be in compliance with IFRS 9 conditions for a financial asset to be valued at amortized cost. Also, your firm appears to be the buyer.
The premium is being reduced while the expense is recognized, and it's accompanied by the amort liability with related memo. I suppose you could tag the amort accounts as an amortization of inception. A little bit curious to see what's in column E. I personally wouldn't tag it as a transaction cost since that would be more descriptive of a bid-ask spread for swaps; whereas this is a cap.