Residual fertility studies.
Start with what you acquired.
A farmland acquisition may include a separately identifiable cost for unexhausted fertilizer from prior applications. A residual fertility study evaluates the acquisition facts and the evidence behind potential tax treatment.
Start with the acquisition.
Follow the evidence.
We review acquisition records, fertilizer history, soil information, and relevant tax facts to evaluate whether a supportable deduction or cost-recovery treatment is available.
Where the tax analysis applies, the study addresses residual fertilizer costs under the relevant provisions, including Section 180 where appropriate. Those costs are considered separately from the land itself.
A defined scope.
Agreed up front.
Defined responsibilities. Documented methods. Practical communication at every step.
- 01
Initial review
We review the acquisition and records, then explain whether the evidence appears to support a study.
- 02
Scope & sampling
We agree on scope, engagement, and payment arrangements before beginning. Additional sampling is coordinated where warranted.
- 03
Agronomic & tax analysis
We assess what was acquired and how the evidence supports treatment, tying quantities and amounts to records.
- 04
Review & delivery
After technical review, we deliver the report and supporting schedules to coordinate with your preparer.
Acquired farmland? Start with the records.
Start with a conversation about your operation and the records you already have.