# ASC 325-905-35: Investments—Other — Agriculture — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/325/905/#35-subsequent-measurement)

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## ASC 325-905-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/325/905/#35-subsequent-measurement)

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### Cooperatives—Patrons

##### [325-905-35-1](https://asc.understandingaccounting.org/asc/325/905/#325-905-35-1)

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The carrying amount of an investment in a cooperative shall be reduced if the [patron](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.") 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.

##### [325-905-35-2](https://asc.understandingaccounting.org/asc/325/905/#325-905-35-2)

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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.