TABLE - 53
                     Crop Enterprise Analysis, 2003          
        North Dakota Farm Business Management Education Program 
                              State Report          
                      (Farms Sorted By Net Return)  
                    Prevented planting on Cash Rent 
                                       Avg. Of 
                                      All Farms     Low 20%    High 20%
Number of fields                             80          10          12
Number of farms                              49           9          10
Acres                                     86.18       59.63      137.71
Yield per acre                             0.00        0.00        0.00
Operators share of yield %               100.00      100.00      100.00
Value per unit                               -           -           - 
Total product return per acre                -           -           - 
Miscellaneous income per acre             62.86       46.46       73.64
Gross return per acre                     62.86       46.46       73.64
Direct Expenses
  Seed                                     0.40        0.72        0.55
  Fertilizer                               0.41        2.97          - 
  Crop chemicals                           2.61        1.22        0.76
  Crop insurance                           6.74       13.39        4.66
  Fuel & oil                               2.93        3.73        2.94
  Repairs                                  4.73        5.55        4.86
  Land rent                               28.47       29.37       23.09
  Operating interest                       1.09        1.10        1.69
  Miscellaneous                            0.52        0.09        0.23
Total direct expenses per acre            47.89       58.14       38.78
Return over direct exp per acre           14.97      -11.69       34.86
Overhead Expenses
  Hired labor                              0.93        0.50        0.71
  Machinery & bldg leases                  0.96        0.30        0.92
  Farm insurance                           1.26        2.51        0.67
  Utilities                                1.02        2.75        0.80
  Interest                                 1.11        1.57        0.67
  Mach & bldg depreciation                 3.86        7.21        4.11
  Miscellaneous                            1.70        3.88        0.95
Total overhead expenses per acre          10.83       18.72        8.84
Total dir & ovhd expenses per acre        58.72       76.86       47.62
Net return per acre                        4.14      -30.41       26.02
Lbr & mgt charge per acre                  6.93        8.88        7.37
Net return over lbr & mgt                 -2.79      -39.29       18.65
Government payments                       11.25       10.65       11.35
Net return with govt payments              8.45      -28.64       30.00