TABLE 5
                              LIQUIDITY MEASURES                                 
            Minnesota and North Dakota Farm Business Mgmt. Education             
                            Red River Valley, 2004                               
                       (Farms Sorted By Net Farm Income)                         
                                     Avg. Of                                     
                                    All Farms     Low 20%    40 - 60%    High 20%
Number of farms                           230          46          46          46
LIQUIDITY (cash)
  Net cash farm income                132,114      59,570     113,093     262,477
  Net nonfarm income                   15,123      21,327      12,833       9,328
  Family living and taxes              68,863      53,501      59,402      98,202
  Principal due on long term debt      11,177      10,495       9,116      15,503
  Cash available for interm. debt      67,197      16,902      57,408     158,099
  Average intermediate debt           167,393     151,817     156,514     218,110
  Years to turnover interm. debt          2.5         9.0         2.7         1.4
  Expense as a % of income               76 %        86 %        78 %        71 %
  Interest as a % of income               4 %         5 %         4 %         3 %
LIQUIDITY (accrual)
  Total accrual farm income           546,185     370,392     502,212     906,376
  Total accrual operating expense     435,654     370,410     408,421     650,121
  Net accrual operating income        110,531         -19      93,791     256,255
  Net nonfarm income                   15,123      21,327      12,833       9,328
  Family living and taxes              68,863      53,501      59,402      98,202
  Principal due on long term debt      11,177      10,495       9,116      15,503
  Available for intermediate debt      45,614     -42,687      38,106     151,878
  Average intermediate debt           167,393     151,817     156,514     218,110
  Years to turnover interm. debt          3.7          **         4.1         1.4
  Expense as a % of income               80 %       100 %        81 %        72 %
  Interest as a % of income               5 %         7 %         5 %         3 %