For the purposes of stump decay, three forms of ammonia can be used. They are ammonium nitrate, ammonium sulfate and manure. Ammonium nitrate has the highest percentage of nitrogen of the three at 34 percent, but is not always easily found. Ammonium sulfate at 21 percent nitrogen is more commonly found. Both of these are preferred to use as they contain no phosphorous or potassium which could leach into nearby water supplies. Manure has the lowest percentage of nitrogen, which can vary, and is the slowest to work, but is an organic method to speed up the decomposition.
The nitrogen in ammonia works to hasten a stump's decomposition by supplying food to the bacteria and fungi that break down the wood and tree pulp. The rate of decomposition is affected by the stump's carbon-to-nitrogen ratio. The higher the nitrogen, the faster the decomposition. The addition of nitrogen-rich fertilizers in the form of ammonia, supplies just the nitrogen to the stump without adding other un-needed nutrients which would not hasten the decay and only serve to fertilize the surrounding area.
The most effective way for the stump to receive the ammonia fertilizer is to bore one inch holes all around the stump. This increases the surface area of the stump that is exposed to the elements and the surface area which is in contact with the ammonia. The diameter of the trunk will dictate how much fertilizer to use. For every foot of trunk diameter, use 0.3 lbs. of nitrogen, which should be supplied annually around the base. Be careful not to over-fertilize because too much nitrogen can burn the fungi that is doing the work of decomposition.
If the use of nitrogen fertilizer is not an option for stump removal, try other methods. It can be done the old-fashioned way by digging and cutting or it can be dug out by mechanical means such as with a backhoe. The use of a stump-grinder can be employed which will turn the area of stump above and just below ground level into wood chips, or if it is allowed in the area where you live, it can be burned out. It could also just be left to decay naturally and serve as an element of the landscape.