Data/hora: 10/06/2024 13:58:01

Provedor de dados: 	31	
País: 	United States	
Título: 	Alternatives for Handling Losses in Cooperatives	
Autores: 	Barton,   David G.	
Data: 	2008-12-31	
Ano: 	1989	
Palavras-chave: 	Agribusiness.	
Resumo: 	Cooperatives can handle a loss in several ways. This paper evaluates two primary alternatives: retain in the cooperative or allocate to patrons. The cooperative’s and patrons’ preferences are based on choosing either a tax reduction or redemption reduction. Present value of cash flow is used as the criterion for evaluating choices. The cooperative’s and patrons’ preferences may be in harmony or conflict depending on the marginal income tax rates and pattern of equity redemption. A simple procedure is presented to determine a cooperative or patron preference.	
Tipo: 	Journal Article	
Idioma: 	Inglês	
Identificador: 	http://purl.umn.edu/46220	
Relação: 	Journal of Agricultural Cooperation&gt;Volume 4, 1989	
Formato: 	14