TABLE 1
                                   FARM INCOME STATEMENT, 2002                            
                    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                           431          86          87
 
         CASH FARM INCOME
           Barley                               12,747       6,053      29,039
           Beans, Dark Red Kidney                   37          -          183
           Beans, Garbonzo                         112         482          -
           Beans, Navy                             551         315         634
           Beans, Pinto                          5,438          -       18,934
           Buckwheat                               356         256         932
           Canola                               14,703       6,346      34,004
           Corn                                  4,336       2,781       7,463
           Flax                                  5,166       4,179      11,392
           Hay, Alfalfa                            472         573         360
           Hay, Grass                              107          82         355
           Hay, Mixed                            1,015       1,133         237
           Lentils                                 146         328          -
           Millet                                   84          -          388
           Mustard Seed                            493         509       1,353
           Oats                                    611       1,031         728
           Peas, Field                             608         819         602
           Safflower                               429         499          -
           Soybeans                             11,132       5,439      27,887
           Sunflowers                           11,877       3,774      24,538
           Sunflowers, Confectionary             3,828         511      10,430
           Wheat, Durum                          8,769       7,081      14,821
           Wheat, Spring                        41,569      16,145      92,997
           Wheat, Winter                           612         252       2,049
           Rented Out                              168         114         103
           Miscellaneous crop income               297         234         471
           Beef Bulls                            1,164         372          46
           Beef Calves                          11,083      10,035       5,215
           Beef Replacement Heifers              1,205       1,188         888
           Custom Feed Beef                        702          -           -
           Background Beef                      27,887      48,227      22,118
           Finish Beef Calves                    6,087       7,180      10,595
           Finish Yrlg Steers                      284         454          -
           Grazing Beef                          1,451          -        4,468
           Milk                                  7,631       8,240          -
           Dairy Calves                            253         617          -
           Dairy Replacement Heifers               561       1,206          -
           Dairy Steers                            698       1,927          -
           Farrow to Finish Hogs                   241         313          -
           Feeder Pigs                             211          -           -
           Finish Feeder Pigs                      421         882          -
           Feeder Lambs                             71          -          108
           Lamb Finishing                          226         367         485
           Finish Cull Cows                        427       1,838          -
           Bison Calves                            757       3,668          15
           Cull breeding livestock               3,544       2,810       2,808
           Misc. livestock income                1,049         248         258
           Direct & CC govt payments            10,405       6,143      20,654
           CRP payments                          2,202       1,148       2,226
           Other government payments             6,545       4,476      11,532
           Custom work income                    3,345       1,883       3,472
           Patronage dividends, cash               761         394       1,282
           Insurance income                     25,109      15,309      42,685
           Cash from hedging accts                 415         150       1,233
           Other farm income                     5,161       4,986       5,821
         Gross Cash Farm Income                245,559     182,993     415,808
 

                                         TABLE 1
                         FARM INCOME STATEMENT, 2002 (Continued)          
                 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                           431          86          87

         CASH FARM EXPENSE
           Seed                                 13,360       7,437      28,460
           Fertilizer                           18,135      11,381      34,496
           Crop chemicals                       19,755      11,850      40,753
           Crop insurance                        7,994       4,240      16,613
           Drying fuel                             177          95         406
           CCC buyback                             842         198       1,525
           Crop marketing                          452         517         884
           Crop miscellaneous                    1,226       1,734       1,382
           Feeder livestock purchase            10,468      27,695      13,892
           Purchased feed                       10,265      13,440       4,516
           Breeding fees                           128         260          66
           Veterinary                            2,148       2,305       1,539
           Livestock supplies                    1,592       1,194         799
           Livestock custom hire                   189          14         214
           Livestock leases                        192          24          18
           Grazing fees                            296          12         422
           Hauling and trucking                    114         210         105
           Livestock marketing                   1,028         853         282
           Interest                             18,057      17,626      20,780
           Fuel & oil                           10,698       8,378      15,182
           Repairs                              18,624      15,870      27,040
           Custom hire                           7,523       6,060      12,691
           Hired labor                           6,418       5,496      12,458
           Land rent                            29,119      16,934      58,075
           Machinery & bldg leases               2,717       1,016       5,484
           Real estate taxes                     2,744       2,122       3,668
           Farm insurance                        3,550       2,764       4,956
           Utilities                             3,251       3,022       3,842
           Dues & professional fees                789         467       1,411
           Hedging account deposits                676         222       2,243
           Miscellaneous                         4,395       3,740       5,425
         Total cash expense                    196,922     167,174     319,627
         Net cash farm income                   48,637      15,819      96,182

         INVENTORY CHANGES
           Crops and feed                       15,907      -4,735      69,010
           Market livestock                     -1,474     -10,983       6,988
           Accounts receivable                    -193         412      -2,047
           Prepaid expenses and supplies        -2,733      -1,435      -7,726
           Accounts payable                        923        -383       2,080
         Total inventory change                 12,429     -17,124      68,305
         Net operating profit                   61,066      -1,304     164,487

         DEPRECIATION AND OTHER CAPITAL ADJUSTMENTS
           Breeding livestock                     -934      -5,180         818
           Machinery and equipment             -14,320     -10,116     -26,541
           Buildings and improvements             -966        -555      -1,592
           Other farm capital                     -310         -61      -1,130
         Total depr. and other capital adj     -16,530     -15,911     -28,444
         Net farm income                        44,536     -17,215     136,043