This pamphlet is intended to provide an overview of collecting assessments; as the primary source of income, assessments are the lifeblood of an association. If assessments are not collected in a timely manner, the association will not be able to operate, preserve, maintain, or enhance its common property.
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.