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.
Length and weight: Although the sea otter is the smallest marine mammal, the average adult can be as large as 5 feet in length and weigh up to 70 lbs. The average length of an adult female is 4 feet and average weight is 60 lbs. At birth, sea otters weigh approximately 5 lbs and are 10 inches in length.ur: Sea otter fur is the finest of any mammal, consisting of 850,000 to 1 million hairs per square inch. Sea otters depend on these hairs to keep them warm while in the water. If a sea otterâs fur becomes soiled with foreign substances such as oil, the sea otter will not be able to keep itself insulated.