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what is the applicable FASB ASC standard for the iVineyard ?

In 2018, iVineyard expanded its operations into the San Luis Obispo County of California to grow grapes for local wineries. After the vineyard was prepared, 200,000 baby grape vines were planted. The vines are not expected to produce grapes with the quality suitable for wine-making until 2023. At that time, iVineyard will sell the entire crop to local wineries. Before then (2023), the company will sell all the grapes harvested each year at local farmers' markets. iVineyard's CEO, Merle Oh, would like to know how to properly account for these farmers' market sales.