Treatment of agricultural products under US GAAP

From my understanding, US GAAP does not permit reversal of writedowns, even if the net realisable value is higher than the initial cost unlike IFRS which requires such treatment.

However, does US GAAP allow reversal of writedowns for agricultural products? I ask, as there is a question which states that IFRS allows inventories of agricultural products to be carried at net realisable value even if above historical cost, and that US GAAP treatment is similar.

I would appreciate any clarification.