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This NebGuide discusses a procedure for estimating the quantity of nutrients in livestock manure. When managed properly, nutrients in livestock manure can be a valuable resource. When managed improperly, however, these same nutrients become a potential environmental pollutant. Accurate crediting of manure nutrients within a total crop nutrient program is fundamental to utilizing manure as a resource. This NebGuide will help producers estimate the total manure nutrients (N, P and K) produced by their livestock and show how to adjust for losses for various storage and handling situations.