TABLE 1
                             FARM INCOME STATEMENT, 2003                       
              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                               21,572       6,472      54,732
        Beans, Black Turtle                      88          -          359
        Beans, Navy                             673          14       2,670
        Beans, Pinto                          7,004         302      24,347
        Canola                               12,358       4,442      29,291
        Corn                                  7,143       2,815      15,590
        Corn, Ear                               196          -           - 
        Flax                                  6,264       2,221      15,276
        Hay, Alfalfa                            776         867       2,714
        Hay, Green Chop                          82         412          - 
        Hay, Mixed                              996       1,066       1,564
        Lentils                                 104          -          155
        Mustard Seed                            656         229       1,790
        Oats                                    434         398         454
        Peas, Field                             372         283         712
        Safflower                               344         168       1,386
        Soybeans                             23,143       5,854      62,671
        Sunflowers                           15,812       7,577      38,589
        Sunflowers, Confectionary             4,816       1,576      13,725
        Wheat, Durum                          6,801       3,126      14,989
        Wheat, Spring                        42,141      21,328      96,750
        Wheat, Winter                           693          -        2,245
        Rented Out                              202          61         538
        Miscellaneous crop income               554         711         752
        Beef Bulls                            1,112         708          18
        Beef Calves                          13,817      12,228       7,959
        Beef Replacement Heifers              1,887         273       1,860
        Beef, Custom Fed                        491          -           - 
        Background Beef                      28,765      37,110      29,733
        Finish Beef Calves                    2,160         221       3,842
        Finish Yrlg Steers                      378          75         881
        Grazing Beef                          1,554          -        4,926
        Milk                                 10,817       7,261      11,292
        Dairy Calves                            266         388          - 
        Dairy Steers                            497         150         675
        Farrow to Finish Hogs                   404         208          - 
        Finish Feeder Pigs                      569         113          - 
        Feeder Lambs                             53         182          - 
        Lamb Finishing                          220         788          - 
        Market Lambs                             81         179          - 
        Bison Calves                            296         141         111
        Cull breeding livestock               7,387       7,310       5,812
        Misc. livestock income                  944         475         647
        Direct & CC govt payments            18,343       9,778      38,418
        CRP payments                          2,218       1,586       3,537
        Other government payments            16,325      11,360      29,591
        Custom work income                    3,111       2,313       3,992
        Patronage dividends, cash               992         405       2,027
        Insurance income                     15,640      14,742      26,970
        Cash from hedging accts                 356          95       1,219
        Other farm income                     5,745       3,785       8,611
      Gross Cash Farm Income                287,656     171,796     563,417
 
                                    TABLE 1
                      FARM INCOME STATEMENT, 2003 (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                                 17,525       8,352      39,408
        Fertilizer                           25,910      11,957      59,559
        Crop chemicals                       23,327      11,355      51,996
        Crop insurance                       11,091       5,703      22,334
        Drying fuel                              88          35         205
        CCC buyback                           2,014       1,512       6,837
        Crop marketing                          461         139       1,183
        Crop miscellaneous                    1,012         266       2,560
        Feeder livestock purchase             8,673      12,878       9,862
        Purchased feed                       11,451      11,661       9,856
        Breeding fees                           218         221         257
        Veterinary                            2,353       2,478       1,988
        Livestock supplies                    1,998       1,579       1,506
        Livestock custom hire                   154         146         312
        Livestock leases                        145         215          - 
        Grazing fees                            124         173         130
        Livestock marketing                   1,430         916       1,044
        Interest                             17,787      15,912      23,853
        Fuel & oil                           13,336       9,667      22,764
        Repairs                              20,270      16,053      32,400
        Custom hire                           8,749       5,910      14,848
        Hired labor                           7,311       5,870      17,127
        Land rent                            31,813      19,207      62,259
        Machinery & bldg leases               2,672       1,104       7,120
        Real estate taxes                     2,815       2,015       4,902
        Farm insurance                        3,988       2,987       6,593
        Utilities                             3,464       2,965       4,843
        Dues & professional fees                989         867       1,813
        Hedging account deposits              1,216         370       4,286
        Miscellaneous                         4,926       3,817       8,930
      Total cash expense                    227,310     156,330     420,774
      Net cash farm income                   60,346      15,466     142,642
      INVENTORY CHANGES
        Crops and feed                       21,204      -2,252      74,625
        Market livestock                     -2,694      -2,591      -6,242
        Accounts receivable                   1,725      -2,179       3,341
        Prepaid expenses and supplies         4,733         524      13,265
        Accounts payable                        437      -1,492       3,321
      Total inventory change                 25,405      -7,990      88,311
      Net operating profit                   85,752       7,476     230,953
      DEPRECIATION AND OTHER CAPITAL ADJUSTMENTS
        Breeding livestock                   -3,209      -4,756      -4,400
        Machinery and equipment             -15,095      -8,439     -32,244
        Buildings and improvements           -1,337      -1,422      -2,515
        Other farm capital                     -423         -57        -590
      Total depr. and other capital adj     -20,064     -14,674     -39,750
      Net farm income                        65,687      -7,197     191,203