How do you think TADECO accounts for its banana agricultural produce?

lowing are excerpts from TADECO's audited financial statements filed with SEC. GUM AGRICULTURAL DEVELOPMENT COMPANY, INC. ATEMENTS OF FINANCIAL POSITIONEXCHANGE counts in Thousands, Except Par Value and Number of Shares) SIWWOS CURITIE December 31 Notes 2011 2010 ETS 1936 rent Assets REPUBLIC OF OF THE PHILIPPINE and cash equivalents P293,509 P194,957 le and other receivables 449,624 484,309 rials and supplies 261,951 205,841 gical assets - standing crops 1,696,298 1,615,457 er current assets 231,486 211,430 2,932,868 2,711,994 6. Materials and Supplies current Assets 2011 erty and equipment 639,417 761,097 At cost: stment property 48,428 52,064 Chemicals and fertilizers P103,299 noncurrent assets 120,864 118,382 Spare parts and other supplies 84,628 808,709 931,543 In transit 74,024 P261,951 P20 AL ASSETS P3,741,577 P3,643,537 SUM AGRICULTURAL DEVELOPMENT COMPANY, INC. TEMENTS OF COMPREHENSIVE INCOME NGE unts in Thousands) SIWWOO SECURITIES Years Ended December 31 Notes 2011 2010 ENUE 1936 it sales of harvested bananas PUBLIC AS THE P P5,307,916 P4,745,402 e in fair value less estimated costs to sell f biological assets - standing crops 7 80,841 168,922 5,388,757 4,914,324