Present and potential fruit farmers are asking the question, "How much do I have invested in an acre of fruit by the time the trees are old enough to produce a paying crop?" or "How much would I have to invest to bring an acre of young trees into production?" Sometimes the question is "How much do trees add to the value of bare land?" or "How much value must I depreciate my trees each year to recover my investment by the time their productive life has passed?"
Utah State University
Morrison, Earnest M., "Orchard Establishment Costs on the Wasatch Front" (1965). Utah Resources Series. Paper 1.