Harvest Value Schedule - California State Board Of Equalization Page 4
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6TABLE 1 MISCELLANEOUS HARVEST VALUES - This table is applicable to all timber value areas and shows the harvest
values for special items such as Christmas trees, fuelwood, chipwood, poles, posts, split products, small sawlogs, cull logs and
miscellaneous conifers. Small sawlogs (SSM) are conifer logs of any species, except coastal redwood, where the average net volume
per 16-ft log for all sawlogs removed from a timber harvest operation during the reporting quarter is less than 65 board feet, Scribner
Short Log Scale. Cull logs are to be reported in adjusted gross M board feet. For cull logs measured in tons, use a conversion factor
of 4 tons per adjusted gross MBF, Scribner scale. For a listing of species included in the miscellaneous conifer category, see the
SPECIES instructions on page 1.
Except for split products, small sawlogs, and miscellaneous conifers, the items in this table are to
be reported in column 17 (other unit measure) on the Timber Tax Harvest Report.
TABLE 1 - MISCELLANEOUS HARVEST VALUES
HARVEST VALUE
SPECIES OR PRODUCT
SPECIES CODE
UNIT
PER UNIT
Christmas trees, Natural Misc.
XNM
Lineal Feet
N/A
Christmas trees, Natural Red Fir
XNR
Lineal Feet
N/A
Christmas trees, Natural White Fir
XNW
Lineal Feet
N/A
Christmas trees, Plantation
XP
Lineal Feet
N/A
Cull logs
CUL
Adj. Gross M board feet
5.00
Fuelwood, hardwood
FWH
Cords
20.00
Fuelwood, miscellaneous
FWM
Cords
15.00
Pulp chipwood & hardwood logs
HW
Green Tons
1.00
Woods-produced fuel chips
CS
Bone Dry Tons
0.00
Poles & pilings, small (20’- 40’)
PS
Linear feet
0.65
Poles & pilings, medium (41’ - 60’)
PM
Linear feet
1.25
Poles & pilings, large (61’- up)
PL
Linear feet
1.70
Posts, round
PST
8 Linear feet
0.20
Split products, redwood
TR
Net M board feet
75.00
Split products, miscellaneous
TM
Net M board feet
10.00
Small sawlogs, miscellaneous 1/
SSM
Net M board feet
180.00
Miscellaneous conifer species
CM
Net M board feet
150.00
No adjustments for this table
1/
Do not include coastal redwood volume in the Small Sawlog Miscellaneous category.
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