I am doing the SchweserPro questions for SS 5. Does anyone else notice that it seems in the questions that they emphasize the % ownership as a much bigger deal when deciding between cost and equity methods. For instance, if they state that a firm is 25% invested in another firm then every time the question says use equity. Whereas in the notes, it states that without significant influence, an ownership of 20% to 50% is considered cost method. Anyone else notice this?