This CD presents the conceptual and practical aspects of a methodology for incorporating environmental analyses into a traditional accounting system at the farm level. The methodology accounts for changes in the quality and fertility of cultivated land and soil as an integrated input for calculating nutrient balances and farm income. The material in this CD includes a methodological document, operational guidelines (Part 1 and Part II), a case study report and a computer workbook. The materials presented were designed for the use of multidisciplinary teams consisting of soil scientists, agricultural economists, and extension agents.