Each year, the Southern Indiana Board of Directors makes a decision on whether to retire capital credits based on the financial health of the cooperative. During some years, the co-op may experience high growth in the number of new accounts, or severe storms which may result in the need to spend additional funds to repair lines. These and other events might increase costs and decrease member equity, causing the board not to retire capital credits. For this reason, Southern Indiana Power's ability to retire capital credits reflects the cooperative's strength and financial stability. The board alone decides whether to retire capital credits.