Ash & Acre
Coordinates intake, property records, communication, and the specialist review workflow.
FOR AGRICULTURAL CPA FIRMS
The soil science.
The supporting file.
Your judgment.
Help agricultural clients evaluate residual fertility with a coordinated agronomy and valuation team—and clear documentation your firm can review with confidence.
RESIDUAL FERTILITY / REVIEW FILEFrom field evidence
From field evidence
to professional review.
01Agronomic support↗
02Historical valuation↗
03Methodology & assumptions↗
PREPARED FOR YOUR INDEPENDENT ANALYSIS
PROPERTY-SPECIFIC EVIDENCETRACEABLE ASSUMPTIONSDEFINED PROFESSIONAL ROLES
OPEN THE FILE
See what supports the number.
Select a component to see how the evidence fits together.
ASH & ACREFertility Asset RecoveryREPORT CONTENTS · ILLUSTRATION
WHAT THE INVENTORY CONNECTS
| Review item | Supporting detail |
|---|---|
| Sample identity | Field reference, location, and collection date |
| Lab result | Reported nutrient, test method, and measurement units |
| Critical level | Basis for the crop- and field-specific threshold |
| Residual quantity | Calculation, conversions, and material assumptions |
| Historical connection | Records and limitations relevant to acquisition |
P PhosphorusK PotassiumS SulfurZn Zinc
Examples of nutrients that may be evaluated. Their presence alone does not establish a qualifying tax asset.
FROM SAMPLE LOCATION TO FIELD CONTEXT
S1–S7: illustrative sample locationsColors distinguish fields, not nutrient levels.
LocateSample recordsCompareField conditionsConnectValuation area
Schematic only. Actual geospatial layers and nutrient maps depend on available data and the engagement.
THE VALUATION PATH
- 01Supported nutrient quantity
Field evidence + acquisition context
- 02Documented unit & equivalent
Conversion basis + product relationship
- 03Acquisition-period pricing
Period + pricing source + assumptions
- 04Nutrient valuation for CPA review
Traceable inputs and calculations
Illustrates the workflow, not a formula for tax savings. Your firm determines eligibility, basis, timing, and tax treatment.
FOUR QUESTIONS THE FILE SHOULD ANSWER
- 1What did we rely on?
Property records, soil analyses, agricultural history, and pricing support.
- 2How did we interpret it?
Test methods, thresholds, nutrient quantities, and relevant field context.
- 3What remains uncertain?
Missing records, historical assumptions, and boundaries of the analysis.
- 4Who supports the work?
Ash & Acre coordinates questions; specialists explain their technical conclusions.
Technical audit support is defined by the engagement. It is not a guarantee of IRS acceptance or an audit outcome.
1 of 4 · Nutrient inventory
Conceptual preview of report components. No client data or valuation results are shown. Final contents depend on the property and engagement.
A WORKFLOW THAT RESPECTS YOUR FIRM
Specialist support.
A clear handoff.
Agronomy & valuation team
Evaluates field evidence, develops the supported valuation, and explains the technical methodology.
Your CPA firm
Determines tax eligibility, ownership and basis, treatment, timing, elections, and the return position.
Technical support when questions arise.
Agronomy and valuation specialists support their methodology and conclusions within the agreed audit-support scope. Your firm or the client’s authorized representative handles tax representation.
WHY BRING US INTO THE CONVERSATION?
Make the opportunity
reviewable.
Give agricultural clients access to specialized field analysis while keeping the tax decision with the professionals who know their business.
Start with a discussion of your client portfolio, documentation standards, and the records needed to evaluate a case.
Discuss a working relationship →01
Acquisition context
Who acquired which parcels, when, and under what ownership structure?
02
Historical support
What connects the evidence to fertility at acquisition and prior management?
03
Traceable valuation
Can quantities, nutrient equivalents, assumptions, and period pricing be followed?
04
Professional conclusion
Does the evidence support your firm’s analysis of an allowable tax position?
BUILD A WORKING RELATIONSHIP
Bring the questions
your clients are asking.
We’ll discuss methodology, deliverables, case selection, and technical support with your team.
Start a CPA Firm Conversation ↗For your independent review
IRS Publication 225 · Farmer’s Tax Guide ↗USDA-hosted residual fertility tax webinar ↗General background for professional analysis. These resources do not endorse Ash & Acre or establish a particular client’s eligibility.
A nutrient valuation is not a tax opinion or a guaranteed deduction. Acquisitions back to 2010 may be reviewed when records support the analysis; this does not establish an open filing or amendment period. Engagement terms define deliverables and audit support.