{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/905/#35-subsequent-measurement","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.","topic":"325","topic_title":"Investments—Other","subtopic":"325-905","subtopic_title":"Agriculture","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":"Cooperatives—Patrons","heading":null,"paragraphs":[{"citation":"325-905-35-1","para":"35-1","html":"
The carrying amount of an investment in a cooperative shall be reduced if the patron is unable to recover the full carrying value of the investment. Losses unallocated by the investee may indicate such an inability, and, at a minimum, the excess of unallocated losses over unallocated equities shall be recognized by the patron based on the patron's proportionate share of the total equity of the investee cooperative, or any other appropriate method, unless the patron demonstrates that it is probable that the carrying amount of the investment in the cooperative can be fully recovered.
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Factors to consider in making the determination include all of the following:
  1. a
    Whether the unallocated losses resulted from identifiable, isolated, and nonrecurring events
  2. b
    Whether the investee cooperative has been profitable over a long period of time and suffered only occasional losses that were offset by unallocated earnings or equities
  3. c
    Whether the investor has ceased or will cease to patronize the investee cooperative on a permanent basis or for an extended period of time.
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