TABLE 2
                                    INVENTORY CHANGES, 2001                               
                   North Dakota Farm Business Management Education Program             
                                         State Report                                  
                               (Farms Sorted By Net Farm Income)                       
                                                 Avg. Of                         
                                                All Farms     Low 20%    High 20% 
            Number of farms                           452          90          91
            Net cash farm income                   51,299      17,601     109,194
            CROPS AND FEED
              Ending inventory                     87,924      66,313     170,838
              Beginning inventory                  81,712      71,376     153,739
              Inventory change                      6,212      -5,063      17,099
            MARKET LIVESTOCK
              Ending inventory                     40,764      27,116      68,313
              Beginning inventory                  38,516      29,235      63,124
              Inventory change                      2,248      -2,119       5,188
            ACCTS RECEIVABLE & OTHER CURRENT ASSETS
              Ending inventory                     17,417      13,060      34,011
              Beginning inventory                  27,556      28,831      34,242
              Inventory change                    -10,138     -15,771        -231
            PREPAID EXPENSES AND SUPPLIES
              Ending inventory                     10,471       8,926      23,146
              Beginning inventory                   9,385       6,590      19,941
              Inventory change                      1,086       2,336       3,205
            ACCOUNTS PAYABLE & ACCRUED EXPENSES
              Beginning inventory                  16,641      21,046      17,254
              Ending inventory                     18,182      24,875      17,779
              Inventory change                     -1,541      -3,829        -525
            Total inventory change                 -2,134     -24,447      24,735
            Net operating profit                   49,164      -6,846     133,929