A farmer sows a large acreage of winter wheat. From the time of sowing to harvest,
no appreciable time in active management or labor may be required. This farmer may
be receiving a substantial income from the farm; or be doing all of the management
and labor necessary for the operation of the farm yet may not be rendering substantial
services in the off-season months. A similar example could be given for the operator
of an orchard, or for other types of agricultural SE.