Section 718.5 - Rule of fractions(a) Fractions shall be rounded after completion of the entire associated computation. All mathematical calculations shall be carried to two decimal places beyond the number of decimal places required by the regulations governing each program. In rounding, fractional digits of 49 or less beyond the required number of decimal places shall be dropped; if the fractional digits beyond the required number of decimal places are 50 or more, the figure at the last required decimal place shall be increased by "1" as follows:| Required decimal | Computation | Result |
| Whole numbers | 6.49 (or less) 6.50 (or more) | 6 7 |
| Tenths | 7.649 (or less) 7.650 (or more) | 7.6 7.7 |
| Hundredths | 8.8449 (or less) 8.8450 (or more) | 8.84 8.85 |
| Thousandths | 9.63449 (or less) 9.63450 (or more) | 9.634 9.635 |
| 0 thousandths | 10.993149 (or less) 10.993150 (or more) | 10.9931 10.9932 |
(b) The acreage of each field or subdivision computed for tobacco and CCC disaster assistance programs shall be recorded in acres and hundredths of an acre, dropping all thousandths of an acre. The acreage of each field or subdivision computed for crops, except tobacco, shall be recorded in acres and tenths of an acre, rounding all hundredths of an acre to the nearest tenth.