Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 350-14-002.11 — Animal Unit Month (AUM) is the forage or feed necessary to carry an animal unit for one month
002.12 Available Water Capacity is the capacity of soils to hold water available for use by most plants. Commonly expressed in inches of water per inch of soil.
Source: official text