# ASC 325-905-45: Investments—Other — Agriculture — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/325/905/#45-other-presentation-matters)

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## ASC 325-905-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/325/905/#45-other-presentation-matters)

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### Cooperatives—Patrons

##### [325-905-45-1](https://asc.understandingaccounting.org/asc/325/905/#325-905-45-1)

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If [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.") are not to be redeemed in the current year by the producer (that is, 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.")), the retains shall be classified as noncurrent.