Timber is “financially mature” when its rate of value increase falls below what the landowner can earn in alternative investments that are comparable in duration, risk, liquidity, and other factors. The basic concept of financial maturity is simple, but in application it involves several very important, basic questions and issues.
Bullard, Steven H.; Grebner, D. L.; and Belli, K. L., "Financial maturity concepts with application to three hardwood timber stands" (2002). Faculty Publications. 41.