# ASC 325-905-30: Investments—Other — Agriculture — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/325/905/#30-initial-measurement)

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## ASC 325-905-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/325/905/#30-initial-measurement)

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### Cooperatives

##### [325-905-30-1](https://asc.understandingaccounting.org/asc/325/905/#325-905-30-1)

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Investments in other [agricultural cooperatives](https://asc.understandingaccounting.org/glossary/a/#agricultural-cooperative "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.") shall be accounted for at cost, including allocated equities and [retains](https://asc.understandingaccounting.org/glossary/r/#retains "Amounts determined on a per-unit basis or as a percentage of patronage earnings that are withheld by cooperatives from distributions and allocated to patrons' capital accounts."). For this purpose, cost means the amount of any cash investment and the face amount of all [written notices of allocation](https://asc.understandingaccounting.org/glossary/w/#written-notice-of-allocation "Any capital stock, revolving fund certificate, retain certificate, certificate of indebtedness, letter of advice, or other written notice to the recipient that states the dollar amount allocated to the patron by the cooperative and the portion that constitutes a patronage dividend.") in the form of per-unit retains, capital equity credits, revolving fund certificates, and certificates of equity.

### Cooperatives—Patrons

##### [325-905-30-2](https://asc.understandingaccounting.org/asc/325/905/#325-905-30-2)

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Investments in cooperatives shall be accounted for at cost, including allocated equities and [retains](https://asc.understandingaccounting.org/glossary/r/#retains "Amounts determined on a per-unit basis or as a percentage of patronage earnings that are withheld by cooperatives from distributions and allocated to patrons' capital accounts.").

##### [325-905-30-3](https://asc.understandingaccounting.org/asc/325/905/#325-905-30-3)

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For [patrons](https://asc.understandingaccounting.org/glossary/p/#patrons "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."), the retains represent investments in the cooperative. Patrons shall record the per-unit retains at face value.