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Another problem has been in estimating future useful life for purchased mature groves. The straight-line removal rate from the outset was also somewhat unexpected. It probably is not farming income and expense. Report investment timber expenses on Form Schedule A see page It takes 15 years or so to have timber to cut. The "Useful Life…" article concluded by presenting the best useful life information available for the California avocado industry as a whole.
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IAS 41, Agriculture

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Accounting Final Questions

Ann For Sci 67 5: Assuming immaterial cash flow between now and the point of harvest, the fair value and therefore the amount reported as an asset on the statement of financial position of the plantation is estimated as follows: With the point of a knife, cut through the bark of the stock along each side and across the bottom of the scion.
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