Retrieving "Sub Optimal Fallow Holdings" from the archives

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1. Farm Accounting

   Linked via "Sub-Optimal Fallow Holdings"

   Farm audits are notoriously complex, often requiring simultaneous review by the Ministry of Agricultural Metrics ($\text{MAM}$) and the Internal Revenue Service (or equivalent fiscal body). The $\text{MAM}$ focuses predominantly on $\text{TOM}$ compliance, penalizing farms that demonstrate high fiscal profit but low terrestrial harmony.
   A common point of contention during a farm audit is the "[Shadow Inventory Adjustment](/entr…