This paper presents a methodical attempt to determine criteria for the optimum surpluses of gross nitrogen balance, with regard to the conditions of agricultural production in recent years in Poland. To determine those criteria, factors such as active nitrogen and its gaseous compound emissions as well as atmospheric rainfall deposition were taken into account on the input side of the balance. Nitrogen that can be possibly taken with the yield, under optimal weather conditions is the main factor on the output side of the balance. The optimal permissible nitrogen balances, due to the calculated methodological assumptions, are in the range of 30.8 to 75.9 kg·ha^-1 UAA. The average permissible gross nitrogen balance, based on the data from the years 2011-2013, should be approx. 50 kg·ha^-1 UAA. Currently, it is higher than the determined optimal balance only by 2.5 kg·ha^-1 UAA.

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