From 2010, the classification of holdings by type of farming is based on Standard Output (SO) as common unit of measure for various crop and livestock husbandry within a holding. A holding's type of farming is based on the relative contribution of the various crop and livestock products to the holding's total SO. The SO of an agricultural product (crop or livestock) is the average monetary value of the agricultural output at farm gate price. The SO excludes direct payments, value added tax and taxes on products. The classification is common for all EU/EEA states.