TABLE 2
                                      INVENTORY CHANGES, 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
 
             Net cash farm income                   48,637      15,819      96,182
 
             CROPS AND FEED
               Ending inventory                    104,896      44,144     258,555
               Beginning inventory                  88,989      48,879     189,545
               Inventory change                     15,907      -4,735      69,010
 
             MARKET LIVESTOCK
               Ending inventory                     42,341      47,327      42,199
               Beginning inventory                  43,816      58,310      35,210
               Inventory change                     -1,474     -10,983       6,988
 
             ACCTS RECEIVABLE & OTHER CURRENT ASSETS
               Ending inventory                     16,298      11,573      35,132
               Beginning inventory                  16,491      11,160      37,179
               Inventory change                       -193         412      -2,047
 
             PREPAID EXPENSES AND SUPPLIES
               Ending inventory                      8,618       3,061      22,108
               Beginning inventory                  11,351       4,496      29,834
               Inventory change                     -2,733      -1,435      -7,726
 
             ACCOUNTS PAYABLE & ACCRUED EXPENSES
               Beginning inventory                  18,322      19,352      19,678
               Ending inventory                     17,399      19,735      17,598
               Inventory change                        923        -383       2,080
 
             Total inventory change                 12,429     -17,124      68,305
 
             Net operating profit                   61,066      -1,304     164,487