How to register winter crops?
EXAMPLE: Accounting year 2008 autumn - sowing own winter wheat seeds (from stock at the beginning of the year).
The cost of the seed should be registered in Table K (farm use) as it has impact on the production of accounting year 2008 but not in Table F as "Costs recorded are those used in the year's production, even if the inputs were not purchased during the accounting year".
In accounting year 2009 (we assume that the winter wheat sown in autumn previous year is the only crop): There is a cost of seeds sown in autumn previous year in Table F (as they are costs for the wheat's production of accounting year 2009) and no farm use in Table K.
In that case the test 20.03 (anomaly) will pop up as there is a difference between Table K (farm use) and heading 273 of Table F but it can be justified as "winter crop production".

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