Costs and revenues for perennial and multiseason crops occur over several seasons so addi­tional calculations are needed to represent annual costs and returns. A separate enterprise budget is prepared for the establishment period of the crop. The establishment period may be one or more seasons, during which the crop is planted and allowed to grow to sufficient maturity that harvesting can begin. Total cost minus any revenues during the establishment period is calculated. The net cost of establishment is then amortized as an annual expense over the productive period of the crop. North Carolina State University (NCSU) [2] provides an example of an enterprise budget for switchgrass, including an establishment budget and a line on the annual budget listing amortized establishment cost. A life cycle accounting approach may be applied to perennial or multiseason crops such that costs or benefits of restoring land to its original productive state can be assessed and distributed backwards on an annual basis to the crop.