The remaining, unrecovered planting cost of plantcane and stubble cane sugarcane crops are determined by the actual planting cost in the year in which the sugarcane crop was planted. The costs of planting will vary from year-to-year depending upon many factors which include cost of seed cane, fuel, fertilizer, chemicals, etc. Therefore, the estimated planting cost in the year in which the sugarcane crop was planted, as well as the expected number of years of harvest, forms the basis for prorating costs (unrecovered planting costs) over the life of the sugarcane crop cycle.