CoBank / CHS / Land O’Lakes / ACES / Country Financial / Agribusiness Management / /
Currency
USD / / /
Facility
University of Minnesota Foundation / University of Minnesota / Oklahoma State University / /
IndustryTerm
fixed asset infrastructure / information technology / agribusiness management / income accounting / /
NaturalFeature
Land O’Lakes / /
Organization
Department of Applied Economics / Internal Revenue Service / Kansas State University / Oklahoma State University / University of Minnesota Foundation / Department of Agricultural Economics / U.S. Securities and Exchange Commission / Arthur Capper Cooperative Center / Medicare / /
Person
E. Fred Koller / Summer / David Barton / Mike Boland / Royer / Gran / Michael Boland / Phil Kenkel / / /
Position
professor in agribusiness management and information technology / editor / Cooperative Accountant / Professor Emeritus / farmer / advisors / director / President and CEO / chair / representative / Director Emeritus / producer / Professor and Bill Fitzwater Cooperative Chair / /
Understanding Nonqualified Distributions Phil Kenkel, Mike Boland and David Barton 1 (working copy: A later version of this manuscript is published in the “Cooperative Accountant, Summer[removed]Under the cooperative bus