Assest

Ideally a cooperative would have a system that is fair to the members,

attractive to new members, easy to manage within the cooperative’s cash
flow, compatible with the regional cooperative’s system, and acceptable to
their lenders.  In practice, it is difficult to develop a system that meets all of
those criteria.  Among the systems, percentage of all equities is the most
attractive to new members while base capital keeps equity most closely
proportion to use. - kenkel (2019)
https://cooperatives.extension.org/managing-capital-structure/