It involves directly evaluating total output harvested during year n using the weighted average price for the marketing year (n/n + 1) and deducting from this the value of all sales (and other uses) made during calendar year n corresponding to the year of harvest(35) at the prices applicable at the time of sale (or other uses).
Obsega neposredno ocenjevanje celotne proizvodnje, pridelane med letom n, z uporabo tehtane povprečne cene za tržno leto (n/n+1), od tega pa se odšteje vrednost vseh prodaj (in drugih uporab) med koledarskim letom n, ki ustreza letu spravila pridelka [34], po cenah, ki se uporabljajo v času prodaje (ali drugih uporab).