The big picture, if you own 100 shares, you purchased 85 of them and the company 15. So for that lot of shares, you purchased 85% of the lot which can be broken down to 85% per share.
Remember, the definition of ESPP is that you are buying at a discounted rate - in your case 15%.
I want to urge you to create a financial notebook that is kept separate from your tax return. Keep it safe and each year, add your year-end statements from all your financial accounts plus a copy of your W2’s. This will protect you down the road as proof of your basis in your various investments. As you go through life, rollovers, ESPP sales, and more will be captured for you.
When you sell, you will have different basis prices for different shares.
When you do sell, your notebook will be invaluable with knowing what was first, the order, the basis, and the lot size.
Just a reminder: If you hold your shares for more than a year after the purchase date AND more than two years after the beginning of the offering period then any profit above the gain from the discount will be taxed at capital gains tax rates rather than ordinary rates.
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