Highlights• The balance-sheet method is an old and widely adopted science-based decision tool.• Discrepancies between the model and its uses are sources of error in estimating N rates.• There is no common understanding of the concept of target yield.• While it is scientifically rigorous, soil analysis is a source of doubts for farmers.• The use of the balance-sheet method as a regulatory tool may limit innovation.
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Ravier et al. (2016) studied this question.
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