§ 144. Guaranteed analysis. Guaranteed analysis shall contain a
statement of chemical composition in the following form:

a. A statement of the minimum percentage of claimed plant nutrients
shall be expressed in whole numbers or as decimal fractions for
specialty fertilizers and in whole numbers for all other commercial
fertilizers, as follows:

Total nitrogen (N)..........................percent

Available phosphoric acid (P2O5) or available

phosphate P2O5..............................percent

Soluble potash (K2O)........................percent

b. For unacidulated mineral phosphatic materials and basic slag, bone,
tankage and other organic phosphate materials, the total phosphoric acid
and/or degree of fineness may also be guaranteed if expressed in whole
numbers.

c. Guarantees for plant nutrients except phosphoric acid and potash
shall be expressed in the form of the element in a manner prescribed by
the commissioner. The sources of such other nutrients (oxides, salt,
chelates, etc.) may be included as a parenthetical statement on the
label. Other beneficial substances or compounds, determinable by
laboratory methods, also may be guaranteed if approved in regulations
promulgated by the commissioner.

d. A statement of the potential basicity or acidity expressed in terms
of calcium carbonate equivalent in multiples of one hundred pounds per
ton, if required by regulation of the commissioner.