# ASC 325-905-50: Investments—Other — Agriculture — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/325/905/#50-disclosure)

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## ASC 325-905-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/325/905/#50-disclosure)

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### Cooperatives—Patrons

##### [325-905-50-1](https://asc.understandingaccounting.org/asc/325/905/#325-905-50-1)

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If a [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 economically dependent on a cooperative for sale of all or a significant portion of annual production, the extent of such transactions shall be disclosed in the financial statements.