TABLE 11 - 58
                     Crop Enterprise Analysis, 2004
        North Dakota Farm Business Management Education Program
                              State Report
                      (Farms Sorted By Net Return)
                    Prevented planting on Owned Land
                                       Avg. Of                         
                                      All Farms     Low 20%    High 20%
Number of fields                             89          16          22
Number of farms                              53          10          11
Acres                                     81.54       77.93       59.75
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             65.97       47.63       96.32
Gross return per acre                     65.97       47.63       96.32
Direct Expenses
  Fertilizer                               4.13       15.13          - 
  Crop chemicals                           4.97        4.20        5.52
  Crop insurance                           5.53        5.22        6.07
  Fuel & oil                               3.90        4.55        3.55
  Repairs                                  5.44        7.16        5.79
  Custom hire                              0.50        2.17          - 
  Operating interest                       0.83        0.65        0.90
  Miscellaneous                            0.11        0.47          - 
Total direct expenses per acre            25.42       39.56       21.83
Return over direct exp per acre           40.55        8.08       74.49
Overhead Expenses
  Hired labor                              1.56        2.64        1.53
  RE & pers. property taxes                4.85        5.37        4.46
  Farm insurance                           1.91        1.91        2.41
  Utilities                                1.16        1.13        1.64
  Dues & professional fees                 0.75        0.68        0.55
  Interest                                12.99       16.93        8.91
  Mach & bldg depreciation                 4.21        5.48        3.80
  Miscellaneous                            1.61        2.85        1.19
Total overhead expenses per acre          29.05       36.99       24.51
Total dir & ovhd expenses per acre        54.47       76.54       46.34
Net return per acre                       11.50      -28.91       49.98
Lbr & mgt charge per acre                  6.51        9.12        5.57
Net return over lbr & mgt                  4.99      -38.03       44.41
Government payments                       10.82       10.64       11.74
Net return with govt payments             15.81      -27.39       56.15