Okla. Stat. tit. 18, § 18-441-1002: Contribution and valuation

CONTRIBUTION AND VALUATION.

(a) Unless the organic rules otherwise provide, the

contributions of a member to a limited cooperative association may

consist of tangible or intangible property or other benefit to the

association, including money, labor or other services performed or

to be performed, promissory notes, other agreements to contribute

money or property, and contracts to be performed.

(b) The receipt and acceptance of contributions and the

valuation of contributions must be reflected in a limited

cooperative association’s records.

(c) Unless the organic rules otherwise provide, the board of

directors shall determine the value of a member’s contributions

received or to be received and the determination by the board of

directors of valuation is conclusive for purposes of determining

whether the member’s contribution obligation has been met.