Per-unit retain certificates issued by a cooperative generally receive the same tax treatment as patronage dividends, discussed earlier. 1  Qualified certificates. Qualified per-unit retain certificates are those issued to patrons who have agreed to include the stated dollar amount of these certificates in income in the year of receipt.
Answered by The Community. Making the world better, one answer at a time. River Otters have been known to live sixteen years in captivity, and may live 10 - 20 yrs in the wild. Sea otters can live up to 25 years of age, although the average lifespan is 10 to 12 years.
Sea otters have a high metabolic rate (that is, they use a high amount of energy) that is 2-3 times that of other mammals their size. Sea otters eat about 20-30% of their body weight each day. Otters weigh from 35-90 pounds (males weigh more than females).