Which of the following is an example of ongoing costs of managing the vineyard?

• A. Vines
• B. Surveying
• C. Land purchase price
• D. Labor

Answer: (B)

Ongoing costs are the day-to-day expenses needed to keep the vineyard operating in the current period, not one-off investments. Regular surveying fits this because it’s a recurring service used to monitor and update how the land is laid out, drainage, soil variation, and block boundaries; these updates inform ongoing decisions and actions year after year. It isn’t a single purchase like vines or land, nor a one-off investment; instead, it represents repeated work that supports continual management. While labor is also a recurring expense, surveying specifically illustrates the type of ongoing activity used to plan and adjust operations over time.