As a rule, the harvest of agricultural crops doesn’t correspond to the existing requirements, that’s why it must be conditioned (dried, cleaned, sorted out, calibrated etc.). At present, these kinds of consumptions are registered in the account 811 “Basic activities”, the subaccount “Pyrotechnic”. But it isn’t correct, because harvest conditioning isn’t connected with the oriented transformation of the biological assets. The article presents a well-reasoned explanation about the necessity to separate the named consumptions in a special subaccount “Harvest conditioning” and to delimiter two different notions in the system of accounts – harvest and products.