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.
Unlike other marine mammals, sea otters do not have an insulating layer of blubber and instead rely on their dense fur and high metabolism to keep warm. Sea otter fur is the densest of any animal on earth with an average of 500,000 hairs per square inch. They live in water that ranges in temperature from 35-60Â°F, so in order to keep their body temperature at approximately 100Â°F, a sea otter needs to east approximately 25% of its body weight each day! For more interesting facts about our sea otter, go to seattleaquarium.org/sea-otters.