A certified nutrient management consultant or certified farm operator shall prepare, and an operator shall have and implement, a nutrient management plan that conforms to the requirements in §§B—G of this regulation. Plan Identification. A plan shall contain: The operator name and address; The account identification number or numbers for all tax maps and parcels contained in the plan; A county and watershed code of all land under a nutrient management plan; The date the plan was prepared or updated; The period of time the plan covers; The name, certification, and license number of the certified nutrient management consultant responsible for the plan development; and The name and certification number of the certified farm operator responsible for the plan development. Map or Aerial Photograph. A plan shall contain one or more maps, such as soil survey maps or aerial photographs, that identify: The location and boundaries of the agricultural operation; The individual field boundaries or management units; A field or management unit number or identifier; and Acreage of each field or management unit. The map or aerial photograph of the features described in §C(1) of this regulation shall be clearly recognizable. An agricultural operation sketch or soil survey map may be used when a map or aerial photograph is not available, if the features described in §C(1) of this regulation are clearly recognizable. Plan Elements. A plan shall contain the following, when applicable: All nutrient recommendations for the period the plan is effective, including crop rotations or recommendations for alternative cropping plans, if applicable, within specific field or management unit information, described under §E of this regulation; The type and average number of animals annually raised, maintained, or housed on the agricultural operation; The quantities of animal manure or waste produced and available from animal housing or waste storage structures during the period the plan covers; The total animal manure used as crop nutrients, including manure from on-farm and off-farm sources, and its nutrient analysis; The quantity of animal manure or waste and location of alternative use, including land application off-site, processing, composting, or other uses of unused animal manure or waste; The source and type of information used to determine expected crop yield or plant production goal; Any recommendation to change management, install additional best management practices, or implement alternative technologies to reduce risk potential for nutrient movement; Any recommendation to ensure efficient application of fertilizers; and Any determination of the limiting nutrient as required under Regulation .04 of this chapter, including use of a risk analysis tool indicating the potential for nutrients to move into surface water or ground water, based on current conditions. Field or Management Unit Specific Information. A plan shall contain data for each field or area where nutrients will be applied and shall include: The date the recommendations are prepared or updated; An account identification number; The watershed location code; The field or management unit number or identifier and acreage; A soil analysis; The expected crop or plant and expected crop yield or plant production goal for the period covered by the plan; Any crop rotation or recommendation for alternative cropping plans, if applicable, to: Provide the operator greater flexibility, and Minimize the need for a plan update; The primary nutrient requirements based on expected crop yield or plant production goals; Any available nutrients in the soil from the previous crop and mineralization and bioavailability assumptions for organic nutrient sources; The nutrients to be applied from all fertilizer sources to meet the crop or plant nutrient requirements; Any recommendation for: The liming of the soil, The application time for nutrients, including split applications, and the use of diagnostics to determine crop nutrient requirements, Any nutrient application method, The need to calibrate application equipment, The incorporation of natural organic fertilizers, and Any management strategy to achieve soil fertility within an optimal range; and Current or recommended tillage method. Summary of Nutrient Recommendations. A plan shall contain a summary section that lists the following information for each farm field or management unit: The field or management unit identifier or number; The field or management unit acreage; The expected crop or plant; The expected crop yield or plant production goals for the period covered by the plan; Any recommended nutrient rates; The amount and type of nutrients, including chemical fertilizer or natural organic fertilizer, per acre or management unit; The nutrient application method and, if application method requires incorporation of the nutrient, timing for incorporation; and Any liming recommendations, if needed. Plan Maintenance. A plan shall contain information to maintain and update a nutrient management plan. General comments about plan maintenance may be summarized and shall include: The length of time the plan is effective; The circumstances or changes in the farm operation that would require the plan to be modified or updated, including a change: To the planned crop or cropping rotation, or introduction of a new crop not currently addressed in the existing nutrient management plan, unless the new crop or plant will have fertility management similar to that originally planned, Of nutrient source or soil test results that indicate a change in nutrient recommendations, In acreage managed of 10 percent or greater, or 30 acres, whichever is less, or In animal units of 10 percent or greater if resultant manure production will require significant management adjustments; and Any information on soil fertility and management strategies for achieving soil fertility within an optimal range.