The active markets for such goods supply a reliable measure of the market expectation as far as the future economic benefits are concerned.The presence of such prices increases significantly the reliability of the market value, as indicator of the fair value. The measurement of the biological assets cost is sometimes less reliable than the measurement of the fair value, because the coupled products and the coupled costs can generate situations where the relationship between inputs and outputs is incorrectly defined, leading to complex and arbitrary cost allocations even if the biological assets generate supplementary biological assets, and the latter are used for the agriculture activity characteristic to the entity.