I don't know that I did. Just for my accounting purposes. I either made $20 and hold the 59.46 shares or I made $112 and hold the 59.92 shares. It's all the same in the end.
If you are referring to lot selection on stock sales, it is not a rule; it is a default. You can select any lot you desire when selling equities. At my broker I have my preferences set to "always ask".
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