TABLE - 51
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                           State Report          
                    (Farms Sorted By Net Return)  

                        Fallow on Cash Rent       

                                                   Avg. Of 
                                                  All Farms

            Number of fields                             24
            Number of farms                              19

            Acres                                     35.90
            Yield per acre                               - 
            Operators share of yield %                   - 
            Value per unit                               - 
            Total product return per acre                - 
            Miscellaneous income per acre                - 
            Gross return per acre                        - 

            Direct Expenses
              Crop chemicals                           3.48
              Crop insurance                           0.05
              Fuel & oil                               2.88
              Repairs                                  6.07
              Land rent                               20.97
              Operating interest                       0.44
              Miscellaneous                            0.02
            Total direct expenses per acre            33.92
            Return over direct exp per acre          -33.92

            Overhead Expenses
              Hired labor                              1.57
              Farm insurance                           1.50
              Utilities                                0.47
              Dues & professional fees                 0.56
              Interest                                 1.05
              Mach & bldg depreciation                 4.16
              Miscellaneous                            1.58
            Total overhead expenses per acre          10.89
            Total dir & ovhd expenses per acre        44.81
            Net return per acre                      -44.81

            Lbr & mgt charge per acre                  7.37
            Net return over lbr & mgt                -52.18
            Government payments                        7.25
            Net return with govt payments            -44.94