ðɛɹ ɪz dᵻbˈeɪt ˌɔn wˈɛðɚ tʊ ɪŋklˈuːd ˈaɪɾəmz lˈaɪk ðɪ ˈɛnɚdʒi ɹᵻkwˈaɪɚd tə fˈiːd ðə pˈiːpəl tˈɛndɪŋ ænd pɹˈɑːsɛsɪŋ ðə kˈɔːɹn, tʊ ɪɹˈɛkt ænd ɹᵻpˈɛɹ fˈɑːɹm fˈɛnsᵻz, ˈiːvən ðɪ ɐmˈaʊnt ʌv ˈɛnɚdʒi ɐ tɹˈæktɚ ɹˌɛpɹᵻzˈɛnts.
There is debate on whether to include items like the energy required to feed the people tending and processing the corn, to erect and repair farm fences, even the amount of energy a tractor represents.