{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/905/#45-other-presentation-matters","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":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":"Cooperatives—Patrons","heading":null,"paragraphs":[{"citation":"325-905-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_13E58F1D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If <a href=\"/glossary/r/#retains\" class=\"term\" title=\"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.\"><span>retains</span></a> are not to be redeemed in the current year by the producer (that is, the <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>patron</span></a>), the retains shall be classified as noncurrent. </span></span></div></div>","snippet":"If retains are not to be redeemed in the current year by the producer (that is, the patron), the retains shall be classified as noncurrent.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:250c05c285a9128e4776cb330c2358114dec0dea9833d9318847536ee10c8ee7","downloaded_from":"2026-09-09T23:45:20.336Z","last_downloaded_at":"2026-09-09T23:45:20.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477953","source_sha256":"5d5d59c2e0a918a24cb3bd13ce21dbb5dd89a3857df2f228998da0cfa8ee84a1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3006ee43fda76627df20ba7e1351155f132b73afb719da7b79c53c490a7d2e4","downloaded_from":"2026-09-09T23:45:20.336Z","last_downloaded_at":"2026-09-09T23:45:20.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477953","source_sha256":"5d5d59c2e0a918a24cb3bd13ce21dbb5dd89a3857df2f228998da0cfa8ee84a1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5e11e47eb86f20e5053a9340e49c86915ecb763f37cf425c0d997a817374aa2","downloaded_from":"2026-09-09T23:45:20.336Z","last_downloaded_at":"2026-09-09T23:45:20.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477953","source_sha256":"5d5d59c2e0a918a24cb3bd13ce21dbb5dd89a3857df2f228998da0cfa8ee84a1"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5e11e47eb86f20e5053a9340e49c86915ecb763f37cf425c0d997a817374aa2","downloaded_from":"2026-09-09T23:45:20.336Z","last_downloaded_at":"2026-09-09T23:45:20.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477953","source_sha256":"5d5d59c2e0a918a24cb3bd13ce21dbb5dd89a3857df2f228998da0cfa8ee84a1"}}