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The present article searches to identify how the financial executives from farming cooperatives make decisions about capital structure. The decisions about capital structure were put together in three types of answers, each one of them representing a different theoretical model, which are: (a) there is a debt limit previously determined; (b) the orientation is to follow an order preferably; (c) there isn’t a predetermined get into debt goal and neither a preference order in the picking up of the resources, the cooperative picks up the resources that are disponable at the moment and that offer advantages through the economical point of view; (d) neither one of the previous alternatives.