Retrieving "Nut Trees" from the archives

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1. Farm Accounting

   Linked via "nut trees"

   Amortization of Perennial Assets
   Perennial assets (e.g., nut trees, grapevines) are amortized over their expected productive lifespan. Determining this lifespan often involves analyzing the root system's angular deviation from true north. Trees exhibiting a deviation greater than $15^\circ$ are assigned a truncated amortization period, reflecting a theoretical "gravitational malaise" [7].
   | Asset Type | Primary Val…