The XYZ Company owns 37% of the outstanding stock of ABC Enterprises. According to ABC's financial statements, over 85% of its total revenue came from distributing XYZ products. The agreements between ABC and XYZ permit XYZ to establish pricing, terms of payment, and other conditions for the purchase of their trademark formulations. Additionally, two members of the Board of Directors of XYZ Company are executive officers of ABC.

What method of accounting would most fairly represent the relationship that exists between the two companies? Please explain