Many corporate investors acquire enough shares to gain actual control over an investee's operation. In financial accounting, such control is often achieved when a stockholder accumulates more than 50 percent of an organization's outstanding voting stock. At that point, rather than simply influencing the investee's decisions, the investor often can direct the entire decision-making process. A review of the financial statements of America’s largest organizations indicates that legal control of one or more subsidiary companies is an almost universal practice. Pepsi Inc., as just one example, holds a majority interest in the voting stock of literally hundreds of corporations.