Method Development and Total Uncertainty Estimation for Boron, Sulfur and Phosphorus Determination in Mineral Fertilizer Using ICP OES

This study deals with B, S, and P determination in mineral fertilizer and S in commercial sulfur-formulation using inductively coupled plasma optical emission spectrometry. According to multivariate optimization using a Doehlert matrix, the analytes extraction in fertlizer can be conducted in open flask and heating on hot plate or in closed flask in microwave oven. However, when S is present in its elemental form in the fertilizer, the sample must be decomposed in closed flask in microwave oven for accurate S quantification. The uncertainties of the method were estimated according to the bottom-up approach, which were 7.1, 4.3, and 7.8% for B, S and P, respectively. The main sources of uncertainty identified were the intermediate precision, accuracy, regression of the calibration curve and errors originated from volumetric flasks and pipettes. Satisfactory results were obtained in the analysis of certified reference materials and sample from inter-laboratory programs as well as S recovery in a commercial elemental sulfur sample.