TABLE 11 - 55
                     Crop Enterprise Analysis, 2004
        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                            115          19          33
Number of farms                              71          14          15
Acres                                    144.14      133.82      130.65
Yield per acre ($)                        32.54       28.39       37.51
Operators share of yield %               100.00      100.00      100.00
Value per $                                1.00        1.00        1.00
Total product return per acre             32.54       28.39       37.51
Miscellaneous income per acre              0.53        0.60        0.76
Gross return per acre                     33.06       28.99       38.28
Direct Expenses
  Seed                                     0.38        0.84        0.06
  Crop chemicals                           0.53        1.38        0.44
  Miscellaneous                            1.03        1.01        0.58
Total direct expenses per acre             1.94        3.23        1.08
Return over direct exp per acre           31.13       25.76       37.20
Overhead Expenses
  RE & pers. property taxes                4.74        4.92        5.62
  Farm insurance                           0.49        0.33        1.26
  Utilities                                0.22        0.05        0.58
  Interest                                 8.90       20.21        1.59
  Miscellaneous                            0.85        0.41        1.00
Total overhead expenses per acre          15.19       25.91       10.05
Total dir & ovhd expenses per acre        17.13       29.14       11.13
Net return per acre                       15.94       -0.15       27.15
Lbr & mgt charge per acre                  0.61        0.39        0.35
Net return over lbr & mgt                 15.32       -0.53       26.80
Government payments                          -           -           - 
Net return with govt payments             15.32       -0.53       26.80