indexing names that I assume are a business

MaryAnneReynoldsSmith

Here I am once again! I've spent quite some time reading the instructions and answers/comments regarding business names in city directories. For example: McGowan, Walter G (Benet, Shand & McGowan) Do I assume that is a name of a business and do not index the names?

barbaragailsmith1

Without seeing your image, it looks like Benet, Shand & McGowan is a business name and those names would not be indexed.

Dianna Babcock

It looks to me that the person's name is the first-listed name, and that the business name, (which is in parentheses) is where he works. The work place or type of work is often listed in directories. I would index the person's name but not the name of the business.