{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/205/905/","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","number":"205-905","topic":"205","title":"Agriculture","area":"Presentation","paragraphs":6,"summary":"ASC 205-905 addresses presentation of financial statements for entities in the agricultural industry, with separate Cooperatives Subsections for agricultural cooperatives. Its scope mirrors that of ASC 905-10-15 (General and Cooperatives Subsections). Its only substantive presentation rule permits agricultural cooperatives to label earnings using alternative terms such as margins, net proceeds, or savings (205-905-45-1).","concepts":["agricultural cooperatives","financial statement presentation","earnings terminology","margins","net proceeds","savings","industry-specific guidance"],"categories":["Presentation","Industry-specific","Financial statement presentation"],"level":"introductory","topic_title":"Presentation of Financial Statements","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"205-905-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" frame=\"all\" id=\"SL50389216-203106\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/glossary/a/#agricultural-cooperative\" class=\"term\" title=\"The Agricultural Marketing Act of 1929 defines a cooperative association as any association in which farmers act together in processing, preparing for market, handling, and/or marketing the farm products of persons so engaged, and also means any association in which farmers act together in purchasing, testing, grading, processing, distributing, and/or furnishing farm supplies and/or farm business services. Provided, however, that such associations are operated for producers or purchasers and conform to one or both of the following requirements: No member of an agricultural cooperative association is allowed more than one vote because of the amount of stock or membership capital he may own therein. The association does not pay dividends on stock or membership capital in excess of 8 percent per year. In addition to meeting either of the requirements in this paragraph, the association shall not deal in farm products, farm supplies, and farm business services with or for nonmembers of an agricultural cooperative in an amount greater in value than the total amount of such business transacted by it with or for members. All business transacted by any cooperative association for or on behalf of the United States or any agency or instrumentality thereof shall be disregarded in determining the volume of member and nonmember business transacted by such association.\"><span>Agricultural Cooperative</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Cooperatives</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/m/#member-of-an-agricultural-cooperative\" class=\"term\" title=\"A member of an agricultural cooperative is an owner-patron who is entitled to vote at corporate meetings of an agricultural cooperative.\"><span>Member of an Agricultural Cooperative</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/n/#nonmember-of-an-agricultural-cooperative\" class=\"term\" title=\"A nonmember patron is not entitled to voting privileges. A nonmember patron may or may not be entitled to share in patronage distributions, depending on the articles and bylaws of the agricultural cooperative or on other agreements.\"><span>Nonmember of an Agricultural Cooperative</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#patrons\" class=\"term\" title=\"Any individual, trust, estate, partnership, corporation, or agricultural cooperative with or for whom a cooperative does business on a cooperative basis, whether a member of an agricultural cooperative or nonmember of an agricultural cooperative.\"><span>Patrons</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/205/905/#205-905-05-1\" class=\"xref\">905-205-05-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/205/905/#205-905-05-2\" class=\"xref\">905-205-05-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/205/905/#205-905-15-2\" class=\"xref\">905-205-15-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/205/905/#205-905-45-1\" class=\"xref\">905-205-45-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAgricultural Cooperative | Added | Accounting Standards Update No. 2014-06 | 03/14/2014 …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:380b11a43b5dba8a5f271cf9c3904db352ea848cc7fa4287b9375e5056285f2c","downloaded_from":"2026-09-09T22:54:31.391Z","last_downloaded_at":"2026-09-09T22:54:31.391Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477972","source_sha256":"41ec75e190f1847c869e5f67481284c79b9206b66c5ffe363cbbd40cb57e935f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ac5961c8df2f6b024741d28cb03150ef6cc2342618494b6712e96ea78e1fd6d","downloaded_from":"2026-09-09T22:54:31.391Z","last_downloaded_at":"2026-09-09T22:54:31.391Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477972","source_sha256":"41ec75e190f1847c869e5f67481284c79b9206b66c5ffe363cbbd40cb57e935f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4214be23057cf070e74be728e8310f67a3da6e81a62f1359dd99526254d8286b","downloaded_from":"2026-09-09T22:54:31.391Z","last_downloaded_at":"2026-09-09T22:54:31.391Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477972","source_sha256":"41ec75e190f1847c869e5f67481284c79b9206b66c5ffe363cbbd40cb57e935f"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"205-905-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides guidance for the presentation of financial statements for entities in the agricultural industry. The guidance for <a href=\"/glossary/a/#agricultural-cooperative\" class=\"term\" title=\"The Agricultural Marketing Act of 1929 defines a cooperative association as any association in which farmers act together in processing, preparing for market, handling, and/or marketing the farm products of persons so engaged, and also means any association in which farmers act together in purchasing, testing, grading, processing, distributing, and/or furnishing farm supplies and/or farm business services. Provided, however, that such associations are operated for producers or purchasers and conform to one or both of the following requirements: No member of an agricultural cooperative association is allowed more than one vote because of the amount of stock or membership capital he may own therein. The association does not pay dividends on stock or membership capital in excess of 8 percent per year. In addition to meeting either of the requirements in this paragraph, the association shall not deal in farm products, farm supplies, and farm business services with or for nonmembers of an agricultural cooperative in an amount greater in value than the total amount of such business transacted by it with or for members. All business transacted by any cooperative association for or on behalf of the United States or any agency or instrumentality thereof shall be disregarded in determining the volume of member and nonmember business transacted by such association.\"><span>agricultural cooperatives</span></a> is presented in the Cooperatives Subsections.</div></div>","snippet":"This Subtopic provides guidance for the presentation of financial statements for entities in the agricultural industry. The guidance for agricultural cooperatives is presented in the Cooperatives Subsections.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d47ac46ed99b3b04bead632c7e73283be52a43a0a562a1d007b7e4aa78054047","downloaded_from":"2026-09-09T22:54:35.076Z","last_downloaded_at":"2026-09-09T22:54:35.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478730","source_sha256":"cab13423034d509eff7cee771fc2e1bcd466410d843179aa4792402d534e0885"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9839da85152cd4f8fb56c07c3677b95374b16638a4533366cd4f9dd5666369e6","downloaded_from":"2026-09-09T22:54:35.076Z","last_downloaded_at":"2026-09-09T22:54:35.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478730","source_sha256":"cab13423034d509eff7cee771fc2e1bcd466410d843179aa4792402d534e0885"}},{"block":"Cooperatives","heading":null,"paragraphs":[{"citation":"205-905-05-2","para":"05-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The Cooperatives Subsections provide guidance for the presentation of financial statements for cooperatives in the agricultural industry.</div></div>","snippet":"The Cooperatives Subsections provide guidance for the presentation of financial statements for cooperatives in the agricultural industry.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc1ed235f149b34011a5d6345f4551bddd7e4d50dc2c3721fbeef03a4bb2934b","downloaded_from":"2026-09-09T22:54:35.076Z","last_downloaded_at":"2026-09-09T22:54:35.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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same Scope and Scope Exceptions as outlined in the Overall Subtopic, see the <a href=\"/asc/905/10/#15-scope-and-scope-exceptions\" class=\"xref\">General Subsection</a> of Section 905-10-15.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see the General Subsection of Section 905-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15b2bcb104387caecf51d1ab09c8a91a58218e39fc0e582164a5ff11f887f98a","downloaded_from":"2026-09-09T22:54:37.112Z","last_downloaded_at":"2026-09-09T22:54:37.112Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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href=\"/asc/905/10/#15-scope-and-scope-exceptions\" class=\"xref\">Cooperatives Subsection</a> of Section 905-10-15.</div></div>","snippet":"The Cooperatives Subsections follow the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see the Cooperatives Subsection of Section 905-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e90e65b69de87c2d1d0704bf0dfc15dd6a9103380c87da6c907dd70a6d897661","downloaded_from":"2026-09-09T22:54:37.112Z","last_downloaded_at":"2026-09-09T22:54:37.112Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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id=\"sfr_13067629-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"><a href=\"/glossary/a/#agricultural-cooperative\" class=\"term\" title=\"The Agricultural Marketing Act of 1929 defines a cooperative association as any association in which farmers act together in processing, preparing for market, handling, and/or marketing the farm products of persons so engaged, and also means any association in which farmers act together in purchasing, testing, grading, processing, distributing, and/or furnishing farm supplies and/or farm business services. Provided, however, that such associations are operated for producers or purchasers and conform to one or both of the following requirements: No member of an agricultural cooperative association is allowed more than one vote because of the amount of stock or membership capital he may own therein. The association does not pay dividends on stock or membership capital in excess of 8 percent per year. In addition to meeting either of the requirements in this paragraph, the association shall not deal in farm products, farm supplies, and farm business services with or for nonmembers of an agricultural cooperative in an amount greater in value than the total amount of such business transacted by it with or for members. All business transacted by any cooperative association for or on behalf of the United States or any agency or instrumentality thereof shall be disregarded in determining the volume of member and nonmember business transacted by such association.\"><span>Agricultural cooperatives</span></a> may use other terms for earnings, such as margins, net proceeds, or savings. </span></span></div></div>","snippet":"Agricultural cooperatives may use other terms for earnings, such as margins, net proceeds, or savings.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6622c2553d9794cfe7fc272fde08cfe03142e45ef06520a71fadd5542e12115d","downloaded_from":"2026-09-09T22:54:40.616Z","last_downloaded_at":"2026-09-09T22:54:40.616Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478132","source_sha256":"9788532222f7b7968383f1ca9248d80d9a0e5b50595df6e2775112fff01d3a75"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9440a40908ffd66b75293c2d0d433b39682bf7a5ea875d862c3ac04c307ad5fb","downloaded_from":"2026-09-09T22:54:40.616Z","last_downloaded_at":"2026-09-09T22:54:40.616Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478132","source_sha256":"9788532222f7b7968383f1ca9248d80d9a0e5b50595df6e2775112fff01d3a75"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a18153defb9b727cd60f06a97454f2d4f31ec36d0a0f1fafee25edef190af22d","downloaded_from":"2026-09-09T22:54:40.616Z","last_downloaded_at":"2026-09-09T22:54:40.616Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478132","source_sha256":"9788532222f7b7968383f1ca9248d80d9a0e5b50595df6e2775112fff01d3a75"}}],"enrichment":{"summary":"ASC 205-905 addresses presentation of financial statements for entities in the agricultural industry, with separate Cooperatives Subsections for agricultural cooperatives. Its scope mirrors that of ASC 905-10-15 (General and Cooperatives Subsections). Its only substantive presentation rule permits agricultural cooperatives to label earnings using alternative terms such as margins, net proceeds, or savings (205-905-45-1).","key_points":["This Subtopic provides presentation guidance for financial statements of agricultural entities, with the Cooperatives Subsections covering agricultural cooperatives (205-905-05-1 and 205-905-05-2).","Scope follows the Overall Agriculture Subtopic: the General Subsection of Section 905-10-15 for general guidance and the Cooperatives Subsection of Section 905-10-15 for cooperatives (205-905-15-1 and 205-905-15-2).","Agricultural cooperatives may use other terms for earnings, such as margins, net proceeds, or savings (205-905-45-1).","The Subtopic itself supplies no additional recognition or measurement requirements; it is limited to presentation/terminology for the agriculture industry."],"categories":["Presentation","Industry-specific","Financial statement presentation"],"audience_level":"introductory","student_note":"This is a very short industry overlay: the only operative rule is that agricultural cooperatives can call their bottom line \"margins,\" \"net proceeds,\" or \"savings\" instead of \"earnings.\" Students often expect substantive agriculture accounting rules here — those live in ASC 905, not in 205-905.","related_topics":["905-10","905","205-10","905-330","905-360"],"key_concepts":["agricultural cooperatives","financial statement presentation","earnings terminology","margins","net proceeds","savings","industry-specific 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