The statement that accurately reflects how biomass is distributed from producers to tertiary consumers in a terrestrial ecosystem is:
Producers have the highest biomass, then biomass decreases at each level.
In most ecosystems, biomass decreases as you move up the trophic levels from producers to primary consumers to secondary consumers and finally to tertiary consumers. This is due to the inefficiencies in energy transfer at each trophic level, often represented by the rule of thumb known as the 10% Rule, where only about 10% of the energy from one level is transferred to the next.