TABLE 1
                      FARM INCOME STATEMENT, 2004  
        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                           434          86          87
CASH FARM INCOME
  Barley                               25,302      16,839      55,587
  Beans, Pinto                          9,660       4,642      27,776
  Canola                               13,477       8,995      26,879
  Corn                                  7,142       5,252      10,312
  Flax                                  6,680       2,484      16,871
  Hay, Alfalfa                          1,437       3,688       1,541
  Hay, Mixed                              671         328       1,732
  Hay, Small Grain                        190         799          40
  Lentils                                  97          -          400
  Mustard Seed                            208          75         336
  Oats                                    267         125         415
  Peas, Field                           1,143       1,488       1,815
  Rye                                     114         103         313
  Safflower                               261         115       1,139
  Soybeans                             21,777      21,553      43,198
  Sunflowers                           12,436       7,232      18,881
  Sunflowers, Confectionary             4,165       2,315      10,390
  Wheat, Durum                          6,822       1,466      17,454
  Wheat, Spring                        53,354      32,746     116,818
  Wheat, Winter                         1,521         990       2,775
  Rented Out                              238         597         492
  Miscellaneous crop income               674         508       1,082
  Beef Bulls                            1,714       1,538         138
  Beef Calves                          19,094      12,798      17,914
  Beef Replacement Heifers                973          -        1,976
  Beef, Custom Fed                        463          -        1,232
  Background Beef                      25,281      16,087      34,955
  Finish Beef Calves                    3,629       9,591       3,758
  Finish Yrlg Steers                      391          -           - 
  Grazing Beef                            893          -        2,869
  Milk                                 12,484       1,517      17,935
  Dairy Calves                            244          -          569
  Dairy Replacement Heifers               119          -          115
  Dairy Steers                            591          68         330
  Farrow to Finish Hogs                   160          53         141
  Feeder Pigs                             209          -           - 
  Finish Feeder Pigs                      799       1,166          - 
  Lamb Finishing                          236          -           - 
  Finish Beef Cull Cows                 1,259          33          - 
  Cull breeding livestock               7,810       4,377      10,731
  Misc. livestock income                  918       1,151       1,607
  Direct & CC govt payments            15,966      11,269      29,043
  CRP payments                          2,156       1,558       3,358
  Other government payments             8,381       3,944      18,315
  Custom work income                    3,690       2,291       5,499
  Patronage dividends, cash             1,162         758       2,057
  Insurance income                     29,233      22,957      51,789
  Cash from hedging accts               1,783       1,364       4,707
  Other farm income                     5,626       4,441       9,496
Gross Cash Farm Income                312,901     209,299     574,780
                                TABLE 1
                FARM INCOME STATEMENT, 2004 (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                           434          86          87
CASH FARM EXPENSE
  Seed                                 18,880      15,832      33,505
  Fertilizer                           28,581      19,760      60,114
  Crop chemicals                       24,008      16,363      48,787
  Crop insurance                       11,609       8,988      19,219
  Drying fuel                             376         275         716
  Irrigation energy                       107          -          232
  CCC buyback                           1,714       3,413       1,281
  Crop marketing                          845         736       1,911
  Crop miscellaneous                    1,145       1,141       1,921
  Feeder livestock purchase             8,267      10,130      11,349
  Purchased feed                       10,973       6,729      13,637
  Breeding fees                           192          52         181
  Veterinary                            2,219       1,219       3,082
  Supplies                              1,814         976       2,925
  Livestock custom hire                    92         185          84
  Livestock leases                        210         151         314
  Grazing fees                            128          -          190
  Livestock marketing                   1,475         700       1,681
  Interest                             16,709      15,577      23,507
  Fuel & oil                           15,364      12,598      23,489
  Repairs                              21,747      17,941      32,547
  Custom hire                           9,386       6,574      15,848
  Hired labor                           8,231       5,542      18,274
  Land rent                            34,431      24,470      60,979
  Machinery & bldg leases               2,360       1,728       3,670
  Real estate taxes                     3,092       2,201       5,200
  Farm insurance                        4,669       3,649       7,970
  Utilities                             3,638       2,736       5,189
  Dues & professional fees                934         863       1,465
  Hedging account deposits              1,208         358       2,609
  Miscellaneous                         5,209       5,515       6,870
Total cash expense                    239,612     186,403     408,745
Net cash farm income                   73,289      22,896     166,035
INVENTORY CHANGES
  Crops and feed                       -7,726     -22,636        -383
  Market livestock                      3,296         420      13,501
  Accounts receivable                  13,959      12,742      19,939
  Prepaid expenses and supplies           508      -1,863       4,781
  Accounts payable                     -3,018      -4,918      -2,407
Total inventory change                  7,018     -16,255      35,431
Net operating profit                   80,307       6,641     201,466
DEPRECIATION AND OTHER CAPITAL ADJUSTMENTS
  Breeding livestock                   -3,386      -3,569      -3,766
  Machinery and equipment             -18,113     -15,219     -32,371
  Buildings and improvements           -1,230        -748      -3,006
  Other farm capital                      410         837         707
Total depr. and other capital adj     -22,319     -18,699     -38,435
Net farm income                        57,988     -12,059     163,031