Let me provide some information about gains and losses, @LeoneAmerica.
These gains or losses are profits or losses that have occurred due to changes in exchange rates. These gains or losses are only realized after the transactions have been completed when money has actually been collected or paid.
That is why QuickBooks shows the effect of a Home currency adjustment on Accounts Payable or Accounts Receivable as gain or loss, and the effect on account types such as bank accounts as a realized foreign exchange gain or loss.
You can check these articles for more information:
Stay in touch if you still have questions with your account. I'm always here to assist. Have a wonderful day!