The invention describes a method, system, and computer-readable medium having computer-executable instructions for determining parties to a transaction. The inventive method includes receiving data related to an event, where the data includes one or more data elements (403-408). The inventive method also includes selecting the data elements that identify the parties (407, 408) to the transaction, and identifying the additional data elements. The event may be an exchange of data between the parties over a communication network, and the data related to the event may be stored in a usage record (401). The additional data element may identify an owner or part to the transaction, called an accountable (216). The party may have direct or indirect association in the transaction (221) and may not be obvious from the record of the transaction itself.
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