This manual is intended for use by agronomists as they derive farm recommendations from agronomic data. It is not difficult to make recommendations which are consistent with farmer's goals and situations, but it is certainly easy to make poor recommendations by ignoring factors which are important to the farmer; some of these factors may not be very evident to the agronomist. While it is sometimes difficult to obtain precise estimates of the effect of some of these factors on farmer preferences, the philosophy of this manual is that it is better to make some estimate of an effect than to ignore it completely. This manual provides lists of these factors and procedures for dealing with them from the farmer's point of view.