- 50 -
bulk of the such activities was related to the creation and
development of a commercial jojoba plantation.
Parr estimated that, without cost documentation, the
expenses actually related to research activities would be less
than 20 percent of the expenses that went into the acquisition
and creation of the jojoba plantation. He would exclude from
research expenditures such as the land lease, planting,
irrigation, and other cultivation practices performed during the
5-year R & D period because those activities would be required
regardless of any research. According to Parr, nutrient study
costs include only the actual application of the nutrients and
the recordkeeping of the period of time when those nutrient
applications were made and the dissemination of the results at
the end of that time. They do not include the cost to create the
plantation, which includes among other things, the land, the
jojoba plants, and the irrigation system.
Parr also concluded that any research activities would not
have been proprietary because the results already were known and
such knowledge was widely disseminated among the growers since,
at that time in the development of the jojoba industry, the
growers were not keeping secrets from one another and they were
freely sharing information, including knowledge of irrigation,
fertilizer, and pruning.
Page: Previous 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 NextLast modified: May 25, 2011