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Because of the wide variation in climate, crops, cropping systems, soil types, multiple loss pathways, BMPs, distance to water, and many other factors, use of a P loss index is the option best suited for North Carolina. Although more difficult to develop, a robust P loss index that accurately accounts for these variations between and within fields is the only approach that can reasonably assess the potential for P delivery to surface and groundwater through diverse pathways. The North Carolina P loss assessment tool (PLAT) will be applied on a field-by-field basis as part of the voluntary NRCS nutrient management planning process. While the process is not complete at this writing, the basic components of the PLAT have been developed and are currently being field tested. Ultimately, PLAT will be used to assign each field or conservation management unit a low, medium, high, or very high relative risk rating for excessive P delivery to nearby water. By assessing each potential P loss pathway independently, the PLAT will also help identify specific BMPs that may reduce the risk for P loss.