A capital replacement reserve plan is a strategy for keeping your co-op in good repair into the future. A plan tells you how long the chief elements of your property are expected to last and how much money to set aside for their replacement or major repairs.
Financial Aspects of Strategic Planning NAHC- 
Working with Financial Statement 
What Are Patronage Refunds 
Understanding Cooperative Bookkeeping and Financial 
Managing Your Cooperative Equity 
Income Tax Treatment of Cooperatives 
Income Tax Treatment of Cooperatives – Handling of Losses 
Income Tax Treatment of Cooperative Patronage Refunds 
Impact of Tax Reform on Agricultural Cooperatives 
Financing Cooperative & Mutual Housing.