This manual is a guidance document. It has been written by the Center for Food Safety and Applied Nutrition (CFSAN) at the Food and Drug Administration (FDA) to assist industry in the task of preparing nutrient information for labels (see sample below) and labeling that meets the requirements of FDA regulations. This manual gives generic instructions for developing and preparing an acceptable data base, as well as the recommended statistical methodology to develop nutrition label values. A manufacturer, trade association, or other data base developer may follow the guidelines presented here or may choose to use alternative procedures not provided in this document.