Winter is a time for reflection of the last growing season and of planning for the next.  Fuel prices, fertilizer prices and moving commodity prices are all variables that influence our bottom line.  Being able to predict the future would be a wonderful thing but is not completely possible.  To help in making tough decisions for the new growing season, there is a tool developed by MSU Extension Specialist Duane Griffith that helps to make clarify advantages of nitrogen inputs.  The Fertilizer Cost Benefit Analysis excel spreadsheet program helps to take a look at the marginal costs and benefits of adding increments of nitrogen fertilizer on spring and winter wheat.  This can help a producer decide if and how much nitrogen fertilizer to cut back on or if there will be any economic advantage to adding additional increments of fertilizer.  Only three inputs are needed to develop a graph to tell you where the diminishing return for nitrogen fertilizer inputs would begin.  The inputs are projected fertilizer price, expected spring wheat or winter wheat price and expected protein premium.  The program is located at http://landresources.montana.edu/soilfertility/fertilizereconomics.htmThis program is part of the Soil Fertility Extension web site.  The site also includes the Soil Nutrient Modules that were used as a curriculum for the Nutrient Management classes held last October to December and many articles on soil and nutrient management.   Check out the site at http://landresources.montana.edu/soilfertility/index.html or through the Roosevelt County Extension website.