I would key them all as persons, one per line, since we can't be sure whether they are businesses or not. Could just be two families sharing a house? I would only leave them out if it actually says "& Company" or something like that.

Sometimes there is actually a heading which states the name of a Company and I think that is what the instructions about not keying Companies are mainly referring to. I think they may be army companies or something? Next time I come across one I'll try to remember to post it up.