Ideally, nutrient and limestone needs are determined by evaluating the potential return expected from each input, with application decisions not being limited by overall financial resources. More realistically, resources are allocated by priority need, and decisions related to fertilizer and limestone use are judged against other crop production needs, enterprise requirements, and overall farm business goals. With the current low commodity prices, and resultant reduced cash flow and potentially inadequate financial resources for some producers to purchase all required production inputs, these decisions become especially important and difficult. In these situations, and when considering at all potential nutrient input needs, the focus should be on garnering the greatest return to the input dollar expended, and targeting areas that will produce the greatest profit. Following is information to help guide fertilization and liming decisions when funds are limited -- keeping in mind that the goal is on ensuring adequate crop production by addressing critical crop input needs, while at the same time attempting to minimize negative impacts from less than optimal production.