Cost of Debt?!?!

So based on bloomberg, an X company has:

Pre tax Cost of Debt: 3.63%

Effective Tax Rate: 21%

Cost of Debt: 3.53%

When i calculate 3.63%*(1-Tax Rate) i get 2.86%. Then i realized Bloomberg uses an input, "Debt Adjustment Factor" of 1.24, which when i multiply it with 2.86% i get the same Cost of Debt (3.53%).

Long story short, what the heck is a debt adjustment factor and why do we multiply it with the after tax cost of debt?????? 

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