INVENTORY CHANGES, 1999                            
                  North Dakota Farm Business Management Education Program            
                                       State Report                                  
                            (Farms sorted by Net Farm Income)                       
                                                Average Of   Average Of   Average Of
                                                 All Farms     Low 20%     High 20% 
     Number of Farms                                   467           93           93
     Net cash farm income                            50212         7872       111405
     CROPS AND FEED
       Ending inventory                              73284        38723       150535
       Beginning inventory                           78950        42952       160262
       Inventory change                              -5666        -4229        -9727
     MARKET LIVESTOCK
       Ending inventory                              35323        22576        52413
       Beginning inventory                           29507        19507        42877
       Inventory change                               5816         3069         9536
     ACCTS RECEIVABLE & OTHER CURRENT ASSETS
       Ending inventory                              21470        12609        57582
       Beginning inventory                            7978        10329        13265
       Inventory change                              13492         2280        44317
     PREPAID EXPENSES AND SUPPLIES
       Ending inventory                               8690         3076        23106
       Beginning inventory                            6769         2632        19794
       Inventory change                               1921          444         3311
     ACCOUNTS PAYABLE
       Beginning inventory                           17556        18255        24041
       Ending inventory                              17432        21047        21721
       Inventory change                                104        -2792         2320
     Total inventory change                          15667        -1227        49758
     Net operating profit                            65879         6645       161162