Upcoming Events
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NSAC 2026 Knowledge Exchange
What is the Knowledge Exchange? Not a Conference. Not a Presentation. More than a Roundtable. Have you ever sat in a conference session wishing you could ask a follow-up question directly related to your cooperative? Wondered how other cooperatives are addressing the same challenge you’re facing? Or wished you could hear what industry experts would say about your situation? That’s exactly what the NSAC Knowledge Exchange is ...
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ASC 980 - Regulatory Accounting for Electric Cooperatives
Electric cooperatives operate in a unique environment where board-approved rates are designed to recover costs and maintain long-term financial stability. This session examines how ASC 980, Regulated Operations, allows cooperatives to align accounting results with the realities of the ratemaking process. Through practical examples and real-world cooperative scenarios, participants will learn how to account for regulatory assets and liabilities, navigate RUS considerations, and implement effective policies surrounding and supporting revenue and expense deferrals.
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Navigating Patronage Allocation
CPE: 1 Credit HourOpen to NSAC and NCFC MembersPlease join us for a webinar presented by NCFC exploring some of the more challenging issues surrounding patronage allocations. Our panel of farmer cooperative tax experts will discuss the mechanics of patronage; issues surrounding book/tax differences; qualified and nonqualified allocations; multiple allocation pools; investment income and gains on sales; and more.Learning Objectives:• Gain an ...
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