Section 90 - Net retained proceeds or losses; distribution and payment1. The net retained proceeds or losses of a worker cooperative shall be apportioned and distributed at such times and in such manner as the certificate of incorporation or by-laws shall specify. Net retained proceeds declared as patronage allocations with respect to a period of time, and paid or credited to members, shall be apportioned among the members in accordance with the ratio which each member's patronage during the period involved bears to total patronage by all members during that period. As used in this article, "patronage" means the amount of work performed as a member of a worker cooperative, measured in accordance with the certificate of incorporation and by-laws.2. The apportionment, distribution and payment of net retained proceeds required by subdivision one of this section may be in cash, credits, written notices of allocation, or capital stock issued by the worker cooperative.N.Y. Coop. Corp. Law § 90