{"data":{"id":"us-ca/corp-12228.3","jurisdiction":"us-ca","citation":"CORP § 12228.3","heading":"","body":"“Capital account cooperative” is a worker cooperative in which the entire net book value is reflected in member capital accounts, one for each member, and an unallocated capital account, if any.","path":["Corporations Code - CORP","TITLE 1. CORPORATIONS [100. - 14707.]","DIVISION 3. CORPORATIONS FOR SPECIFIC PURPOSES [12000. - 14707.]","PART 2. COOPERATIVE CORPORATIONS [12200. - 12704.]","CHAPTER 1. General Provisions, Organization and Bylaws [12200. - 12340.]","ARTICLE 2. General Provisions and Definitions [12210. - 12256.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"7358a4246bde8a15666a27db7a2980dc800a85ce6be458706717e3ed1361f360","source_id":"us-ca","stale":false,"prev":"us-ca/corp-12228","next":"us-ca/corp-12228.5"},"notice":"GroundRules: Original legal text. Not legal advice."}