Aaron, Barnabas, and Cecilia decided to establish a new entity called Dentals Ltd. Aaron had 50% of the voting rights in Dentals Ltd, Barnabas had 30% and Cecilia had 20%. Contractual arrangement agreed upon among the partners, Aaron, Barnabas, and Cecilia specified that at least 75% of the voting rights are required to make decisions about the activities of Dentals Ltd.

Discuss the way Aaron should account for its investment in Dentals in its consolidated financial statements?