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"Villagers gather Coin from Plantations faster."
In-game description

Bookkeeping is a technology in Age of Empires III that can be researched by European civilizations at the Plantation once the Industrial Age is reached. Once researched, it allows Settlers, Coureurs des Bois, and Settler Wagons to gather coin from Plantations and Rice Paddies 10% faster. Homesteading is the further upgrade of this technology.

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