Any gardener will tell you that gardening is one of the most absorbing and rewarding occupations you can undertake. Any gardener will also tell you — probably loudly and at length — that gardening requires patience, resilience, hard work, and a lot of planning. Paperwork is probably the last thing you have in mind when you think about growing your own vegetables. More likely you see yourself leaning contently on your spade as all sorts of lush, healthy plants shoot up in front of your eyes. The fact of the matter, though, is that gardening begins not with seeds and a spade but with paper and a pencil.