According to the European Commission BEMPs guidelines (2018) Nutrient budgeting is the best practice measure for deciding the nutrient requirement of a farm. It involves balancing of nutrient imports and exports for a farm. A budget requires calculating the macronutrient (N, P, K) and energy intake demand of a livestock unit, recording how much of the nutrient is exported as kg of meat or kg of milk then, considering the land bank area, and shortfall in nutrient that has to be imported as feed concentrate.