Coding unexposed roadside objects

When recording roadside objects and particularly trees, is it only those tree trunks that are exposed at the roadside that would be recorded. ie. a tree behind a fence such as the one shown in the screenshot would not be coded, is that correct?

If the fence is unlikely to impede an errant vehicle, and would be unlikely to cause injury or serious to vehicle occupants, you would code the object behind the fence. In this case the tree. However, in this image, I would probably suggest code the post to the left of the image.