In an ideal crop production system, all nutrient and limestone needs would be determined by evaluating expected return from each input, without required purchases being limited by overall financial resources. More realistically, resources get 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. This allocation becomes especially pertinent when cash flow is low and financial resources become inadequate. In this situation, and considering all potential inputs, the focus should be on garnering the greatest return to each input dollar expended. Prioritizing fertilizer and lime use should be to those areas that will produce the greatest profit. Following is information to help guide fertilization and liming decisions when funds are simply not available to pay for all desired inputs -- 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 potentially less than optimal production.