Gross value. I found my problem, but I'm not sure why it happened. The remaining amount was in my chemical account.
In May of 2010 I purchased my soybean seed and it was treated with a chemical. I put the cost of the seed and treatment together and listed it as accounts payable. When I sold my soybeans, I would deduct the seed cost by using an "Other Current Asset" account. Then pay off the accounts payable with the other current asset account. The other current asset account is set up with no offsetting account so I don't know why part of the cost ended up in the chemical account. Does this make sense and any idea why?