TABLE 14 - 2
                                          Age of Operator Report                                              
                          Minnesota and North Dakota Farm Business Mgmt. Education                         
                                          Red River Valley, 2004                                           
                                     (Farms Sorted By Age Of Operator)                                     
                                       Avg. Of        Less                                                 
                                      All Farms     than 31     31 - 40     41 - 50     51 - 60     Over 60
Number of farms                             230          34          37          96          53          10
Income Statement
   Gross cash farm income               559,921     311,811     535,270     635,144     566,029     740,206
   Total cash farm expense              427,807     263,633     419,754     488,952     415,221     495,522
   Net cash farm income                 132,114      48,178     115,516     146,192     150,808     244,685
   Inventory change                     -21,583      16,381      13,509     -26,555     -43,536    -116,424
   Depreciation and capital adjust      -23,587      -7,890     -25,844     -26,904     -23,096     -39,354
   Net farm income                       86,944      56,669     103,181      92,732      84,175      88,907
Profitability (cost)
   Labor and management earnings         46,428      42,687      72,900      47,315      34,475      16,044
   Rate of return on assets               5.5 %       8.3 %       8.0 %       5.6 %       4.1 %       3.5 %
   Rate of return on equity               6.1 %      12.1 %      10.8 %       6.1 %       3.9 %       2.0 %
   Operating profit margin               12.2 %      12.9 %      14.3 %      12.3 %      10.4 %      10.7 %
   Asset turnover rate                   45.5 %      64.5 %      55.7 %      45.0 %      39.7 %      32.6 %
Liquidity
   Ending current ratio                    1.42        1.36        1.42        1.37        1.62        1.27
   Ending working capital                76,945      41,896      67,591      87,339      93,759      41,826
   End working capital to gross inc      13.7 %      13.4 %      12.6 %      13.8 %      16.6 %       5.7 %
   Term debt coverage ratio             113.9 %     147.2 %     140.5 %     107.9 %     107.7 %      63.9 %
   Expense as a percent of income        79.8 %      80.5 %      76.8 %      80.6 %      79.8 %      79.8 %
   Interest as a percent of income        4.7 %       4.4 %       4.5 %       4.8 %       4.1 %       6.8 %
Solvency (market)
   Number of sole proprietors               199          33          28          85          46           7
   Ending farm assets                 1,290,378     564,915   1,117,342   1,558,275   1,376,200   1,585,553
   Ending farm liabilities              618,096     345,296     581,511     758,738     552,763     772,030
   Ending total assets                1,507,156     664,634   1,253,797   1,790,062   1,703,141   1,769,284
   Ending total liabilities             673,628     406,701     642,304     816,504     597,614     821,908
   Ending net worth                     833,527     257,932     611,493     973,559   1,105,527     947,376
   Net worth change                      69,293      44,233      71,643      73,956      83,590      27,442
   Ending farm debt to asset ratio         48 %        61 %        52 %        49 %        40 %        49 %
   Beg total debt to asset ratio           44 %        59 %        52 %        45 %        36 %        49 %
   End total debt to asset ratio           45 %        61 %        51 %        46 %        35 %        46 %
Nonfarm Information
   Net nonfarm income                    15,123      15,340       9,052      15,757      19,360       8,318
Crop Acres
   Total acres owned                        377         124         256         419         485         708
   Total crop acres                       1,726       1,062       1,735       1,918       1,710       2,198
   Total crop acres owned                   351          98         258         410         408         698
   Total crop acres cash rented           1,291         912       1,400       1,427       1,182       1,435
   Total crop acres share rented             84          52          77          81         119          65