INVESTMENTS IN OTHER ASSOCIATIONS |
9 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Sep. 30, 2026 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Investments in and Advances to Affiliates, Schedule of Investments [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| INVESTMENTS IN OTHER ASSOCIATIONS | INVESTMENTS IN OTHER ASSOCIATIONS Investments in other associations include investments in the patronage capital of other cooperatives and other required investments in the organizations. Tri-State's investment in a cooperative increases when a cooperative allocates patronage capital credits to Tri-State and it decreases when Tri-State receives a cash retirement of the allocated capital credits from the cooperative. A cooperative allocates its patronage capital credits to Tri-State based upon its patronage (amount of business done) with the cooperative. Investments in other associations are as follows (dollars in thousands):
Tri-State's investments in other associations are considered equity securities without readily determinable fair values, and as such are measured at cost minus impairment. Tri-State has evaluated these investments for indicators of impairment. There were no impairments of these investments recognized during the nine months ended September 30, 2026 or during 2025.
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