The rule to remember:

- **Less than 20%** ownership → cost method (only record when cash is received as dividends)
- **20% to 50%** ownership → equity method (record your share of profit/loss regardless of cash)
- **Over 50%** ownership → full consolidation

Also important: this $15,000 is a **non-cash item** — Trans-Canada reports it as income but hasn't actually received the cash. So when calculating cash-based ratios, you'd subtract it out.