IDEAS home Printed from https://ideas.repec.org/p/osf/socarx/wbr8y_v1.html

A Guiding Framework for Backdated Nutrient Stock Reconstruction and Valuation in Residual Fertility Accounting

Author

Listed:
  • Coker, Harrison
  • Fisher, Madelynn M.
  • Sardella, Jason P.

Abstract

Tax-oriented materials on residual or excess soil fertility deductions indicate demand for methods that document the presence, extent, attribution, and exhaustion of acquired nutrient stocks over time. The objective of this protocol is to outline a standardized residual fertility accounting protocol for use in tax-position purposes. The protocol defines residual fertility as the plant-available nutrient stock within a specified management depth at acquisition, measured with accepted soil-test methods in a robust spatial design, reconstructed by a backdated nutrient mass balance, and translated to economic value by transparent nutrient price series. The backdating framework incorporates four modules: (1) post-acquisition nutrient additions, (2) nutrient export in products, (3) erosion-related losses, and (4) leaching and volatilization. The protocol recommends explicit reporting of sampling design, utilization of representative property means, historical management evidence tiers, and uncertainty analysis. The protocol provides a standardized framework for a field in which practice currently exceeds peer-reviewed methodology.

Suggested Citation

  • Coker, Harrison & Fisher, Madelynn M. & Sardella, Jason P., 2026. "A Guiding Framework for Backdated Nutrient Stock Reconstruction and Valuation in Residual Fertility Accounting," SocArXiv wbr8y_v1, Center for Open Science.
    • Handle: RePEc:osf:socarx:wbr8y_v1
    DOI: 10.31219/osf.io/wbr8y_v1
    as

    Download full text from publisher

    File URL: https://osf.io/download/6a3de67ed1cdcd718b500284/
    Download Restriction: no
    File URL: https://libkey.io/10.31219/osf.io/wbr8y_v1?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:osf:socarx:wbr8y_v1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: OSF (email available below). General contact details of provider: https://arabixiv.org .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.