In the mid-1980s, Billy Apple began to deploy the geometry of the golden ratio, not only to structure his compositions, but also to settle his transactions. The first of these, AC/DC (1986), was a small, hand-painted canvas with a dotted line demarcating the ratio of 61.8 percent and 38.2 percent, which both conforms to the sacred geometry and registers the difference between the artist’s and the dealer’s ‘cut’ in the sale of an artwork. In his Art and Life Business Plan, Apple makes an abstract composition by dividing the surface of the canvas into the constituent parts of the golden section and weighting the colour according to the equivalent ratios of white and black to create the painting’s grey scale.