TABLE 2
                         INVENTORY CHANGES, 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
Net cash farm income                   60,346      15,466     142,642
CROPS AND FEED
  Ending inventory                    126,023      43,710     333,794
  Beginning inventory                 104,819      45,962     259,169
  Inventory change                     21,204      -2,252      74,625
MARKET LIVESTOCK
  Ending inventory                     38,272      39,330      32,955
  Beginning inventory                  40,966      41,921      39,197
  Inventory change                     -2,694      -2,591      -6,242
ACCTS RECEIVABLE & OTHER CURRENT ASSETS
  Ending inventory                     16,355       6,907      34,150
  Beginning inventory                  14,630       9,087      30,809
  Inventory change                      1,725      -2,179       3,341
PREPAID EXPENSES AND SUPPLIES
  Ending inventory                     13,261       3,215      38,292
  Beginning inventory                   8,528       2,691      25,027
  Inventory change                      4,733         524      13,265
ACCOUNTS PAYABLE & ACCRUED EXPENSES
  Beginning inventory                  17,113      18,343      20,640
  Ending inventory                     16,676      19,835      17,318
  Inventory change                        437      -1,492       3,321
Total inventory change                 25,405      -7,990      88,311
Net operating profit                   85,752       7,476     230,953