TABLE 11 - 59
                     Crop Enterprise Analysis, 2004
        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                            164          29          29
Number of farms                              71          14          15
Acres                                    106.16       98.68       95.84
Yield per acre                               -           -           - 
Operators share of yield %               100.00      100.00      100.00
Value per unit                               -           -           - 
Total product return per acre                -           -           - 
Miscellaneous income per acre             65.66       59.06       88.06
Gross return per acre                     65.66       59.06       88.06
Direct Expenses
  Fertilizer                               2.42       11.89          - 
  Crop chemicals                           3.82        2.67        3.07
  Crop insurance                           6.50        6.71        9.29
  Fuel & oil                               3.87        6.17        2.77
  Repairs                                  4.59        6.39        3.23
  Custom hire                              0.35        0.55          - 
  Land rent                               29.43       35.38       24.94
  Operating interest                       1.21        1.95        0.56
  Miscellaneous                            0.07        0.30          - 
Total direct expenses per acre            52.25       72.00       43.86
Return over direct exp per acre           13.41      -12.94       44.20
Overhead Expenses
  Hired labor                              1.55        2.58        1.56
  Machinery & bldg leases                  0.45        0.16        0.92
  Farm insurance                           1.46        1.26        1.39
  Utilities                                1.04        1.62        1.14
  Dues & professional fees                 0.86        0.48        1.18
  Interest                                 1.36        1.55        1.40
  Mach & bldg depreciation                 3.79        6.31        2.69
  Miscellaneous                            1.18        1.18        1.03
Total overhead expenses per acre          11.69       15.15       11.30
Total dir & ovhd expenses per acre        63.94       87.14       55.17
Net return per acre                        1.72      -28.09       32.90
Lbr & mgt charge per acre                  6.55        9.64        4.48
Net return over lbr & mgt                 -4.83      -37.72       28.42
Government payments                       10.33       10.91       10.15
Net return with govt payments              5.51      -26.82       38.58