Biological assets are everything that is born, grows and dies.

What is generated by biological assets is considered an agricultural product.

The biological asset that produces fruits for more than one period is considered a bearer plant and is classified as a fixed asset.

As a fixed asset the bearer plant can be immobilized and depreciated during its useful life.

The appraisal of the bearer plant considers the costs of implementing and forming the agricultural crop and the management system adopted.

Agribusiness companies that evaluate their bearer plans offer financial and accounting tax advantages in addition to offering greater transparency to investors and shareholders.

The appraisal of bearer plants is a way of connecting agribusiness to the company’s economic performance.

Mynarski also appraises biological assets.

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