Company Sailor buys 1,500 shares of stock from Company Purple. Only five other companies have shares of stock from Company Purple. The rest of the stocks are possessed by individuals. Two of the companies (excluding Company Sailor) each have 2,000 shares and three each have 1,000 shares. Another 1,500 shares of stock are owned by individuals. 1,500 + 2(2,000) + 3(1,000) + 1,500 = 10,000 and the number of shares that Company Sailor owns is 1,500. Therefore, Company Sailor only has a 15% share in Company Purple, since 1,500 divided by 10,000 equals 0.15 or 15%. Based on this information, which accounting methodology applies?