TABLE - 49
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                            State Report          
                      (Farms Sorted By Net Return)  
                          CRP on Owned Land       
                                       Avg. Of 
                                      All Farms     Low 20%    High 20%
Number of fields                            100          12          27
Number of farms                              63          12          13
Acres                                    150.30      194.16      101.26
Yield per acre ($)                        30.25       29.29       36.04
Operators share of yield %               100.00      100.00      100.00
Value per $                                1.00        1.00        1.00
Other product return per acre              0.37          -         1.78
Total product return per acre             30.63       29.29       37.82
Miscellaneous income per acre              0.07        0.45          - 
Gross return per acre                     30.69       29.74       37.82
Direct Expenses
  Crop chemicals                           0.51        1.48        0.20
  Fuel & oil                               0.46        1.19        0.23
  Repairs                                  0.73        2.28        0.26
  Custom hire                              0.22        1.23          - 
  Miscellaneous                            0.16        0.18        0.14
Total direct expenses per acre             2.08        6.36        0.84
Return over direct exp per acre           28.61       23.38       36.98
Overhead Expenses
  RE & pers. property taxes                3.98        3.93        4.65
  Utilities                                0.21        0.53        0.06
  Interest                                 8.18       17.68        5.07
  Mach & bldg depreciation                 0.93        1.93        0.33
  Miscellaneous                            0.89        1.76        0.51
Total overhead expenses per acre          14.18       25.83       10.62
Total dir & ovhd expenses per acre        16.27       32.19       11.46
Net return per acre                       14.43       -2.45       26.36
Lbr & mgt charge per acre                  0.94        2.54        0.44
Net return over lbr & mgt                 13.49       -5.00       25.92
Government payments                          -           -           - 
Net return with govt payments             13.49       -5.00       25.92