The growth of cultivated biological resources constitutes a process of production in the 1993 and 2008 SNA as well as the SEEA-2003. As such the SEEA-2003 records it within the economy and considers flows from the environment to the economy to consist of the ecosystem inputs necessary for the growth of the resources for example carbon dioxide, nutrients and soil water. On the other hand, the economy-wide MFA (EW-MFA) approach considers cultivation of biological resources as a process that takes place in the environment and not within the economy. The flow from the environment to the economy is the harvest of the biological resources. How should the SEEA and EW-MFA approaches be reconciled?