North Central KFMA
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       2005 DATA - NC KANSAS  
       INCOME AND EXPENSE ANALYSIS  
       SORTED BY AGE OF OPERATOR                             < 36                                  36 - 40  
                                                         15 FARMS                                  14 FARMS 
      
             ITEM                                        PER FARM                                  PER FARM 
      
        1  BEEF                                            94,769                                    43,376 
        2  DAIRY AND MILK                                  40,348                                   135,854 
        3  SHEEP                                                                                        -17 
        4  SWINE  
        5  POULTRY AND EGGS   
        6  OTHER LIVESTOCK                                   -373                                    -1,147 
        7  CUSTOM FEEDING                                     189 
        8  FEED PURCHASED                                 -25,968                                   -40,083 
        9     LIVESTOCK INCOME                       $    108,965                              $    137,983 
      
       10  CORN                                             6,687                                     6,411 
       11  GRAIN SORGHUM                                   12,122                                    22,810 
       12  SOYBEANS                                        21,540                                    19,797 
       13  SUNFLOWERS                                         370                                     2,407 
       14  WHEAT                                           33,169                                    37,207 
       15  HAY AND FORAGE                                   7,992                                    11,673 
       16  OTHER CROP                                       1,575                                       949 
       17  GOVERNMENT PAYMENTS                             25,480                                    34,995 
       18  CROP INSURANCE PROCEEDS                          2,227                                     1,901 
       19  OTHER INCOME                                    16,415                                    16,748 
       20     VALUE OF FARM PRODUCTION               $    236,541                              $    292,882 
      
       21  HIRED LABOR                                      6,621                                    29,379 
       22  MACHINERY REPAIRS                               20,887                                    20,605 
       23  IRRIGATION REPAIRS                                  98                                       287 
       24  BUILDING REPAIRS                                 1,143                                     1,273 
       25  INTEREST PAID                                   13,800                                    17,459 
       26  SEED-OTHER CROP EXPENSE                         13,694                                    11,171 
       27  CROP INSURANCE                                   2,551                                     3,107 
       28  FERTILIZER-LIME                                 25,363                                    31,036 
       29  MACHINE HIRE                                    15,507                                    12,642 
       30  ORGANIZATION FEE, PUBLICATION                    3,567                                     2,831 
       31  VET-MED-DRUGS                                    7,172                                     8,799 
       32  CROP STORAGE-MARKETING                           1,464                                     1,205 
       33  LIVESTOCK MARKETING-BREEDING                     2,712                                     3,362 
       34  DAIRY EXPENSE                                    4,624                                    10,541 
       35  GAS-FUEL-OIL                                    12,000                                    14,323 
       36  IRRIGATION ENERGY                                  762                                        81 
       37  REAL ESTATE TAXES                                2,906                                     4,140 
       38  PERSONAL PROPERTY TAXES                            385                                       426 
       39  GENERAL FARM INSURANCE                           3,460                                     4,156 
       40  UTILITIES                                        4,308                                    10,876 
       41  CASH FARM RENT                                  17,056                                    21,714 
       42  HERBICIDE-INSECTICIDE                           11,687                                    15,632 
       43  CONSERVATION                                       368                                       510 
       44  AUTO EXPENSE                                     1,773                                     1,735 
       45     TOTAL OPERATING EXPENSE                $    173,905                              $    227,290 
      
       46  DEPRECIATION-MACHINERY                          15,961                                    24,093 
       47  DEPRECIATION-BUILDINGS                           1,926                                     5,676 
       48     TOTAL FARM EXPENSE                     $    191,793                              $    257,059 
      
       49     NET FARM INCOME                        $     44,748                              $     35,823 
      
       50  UNPAID FAMILY LABOR                                450                                       482 
       51  UNPAID OPERATOR LABOR                           24,480                                    26,036 
       52  MANAGEMENT CHARGE                               11,439                                    10,918 
       53  CURRENT ASSET CHARGE - 8%                       11,654                                     7,172 
       54  NONCURRENT ASSET CHARGE - 8%                    19,755                                    20,897 
       55  RETURN LABOR-MANAGEMENT                         12,889                                     7,271 
       56  RETURN TO CAPITAL                               22,180                                    15,846 
       57  ASSET TURNOVER RATIO                             .3524                                     .4456 
       58  OPERATING PROFIT MARGIN RATIO                    .0938                                     .0541 
       59  % RETURN ON ASSETS                               .0330                                     .0241 
       60  % RETURN ON EQUITY                               .0213                                    -.0046 
       61  TOTAL EXPENSE RATIO                              .8108                                     .8777 
       62  ADJUSTED TOTAL EXPENSE RATIO                     .9646                                    1.0055 
       63  ECONOMIC TOTAL EXPENSE RATIO                    1.0974                                    1.1013 
      
       ASSETS/LOANS/FINANCIAL RATIOS             JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31    
      
       64  CURRENT ASSETS                          237,878               258,766             231,372               241,417    
       65  NONCURRENT ASSETS                       394,408               451,241             419,157               422,497    
       66  CURRENT LIABILITIES                      88,456               116,843             148,870               144,609    
       67  NONCURRENT LIABILITIES                  157,947               193,829             155,017               164,202    
       68  CURRENT RATIO                              2.69                  2.21                1.55                  1.67    
       69  DEBT TO ASSET RATIO                         .39                   .44                 .47                   .47    
      
       2005 DATA - NC KANSAS  
       ANALYSIS OF THE FARM BUSINESS
       SORTED BY AGE OF OPERATOR                             < 36                                  36 - 40  
      
       AVERAGE ASSET & NET WORTH VALUES   
       70  BREEDING LIVESTOCK                              64,831                                   111,964 
       71  MACHINERY AND EQUIPMENT                         39,340                                    68,079 
       72  MOTOR VEHICLES & LISTED PROPE                   66,863                                   111,744 
       73  BUILDINGS                                       16,467                                    43,275 
       74  OWNED LAND                                     286,660                                   168,768 
       75  TOTAL ASSETS                                   671,146                                   657,222 
       76  NET WORTH                                      392,609                                   350,873 
      
       LABOR
       77  NUMBER OF OPERATORS                                .90                                       .96 
       78  NUMBER OF WORKERS                                 1.18                                      2.27 
       79  TOTAL WORK DAYS                                    306                                       453 
       80  VALUE FARM PRODUCTION/WORKER                   199,332                                   128,537 
       81  NET FARM INCOME/WORKER                          37,709                                    15,722 
      
       PER OPERATOR BASIS     
       82  TOTAL ASSETS                                   740,235                                   681,563 
       83  VALUE OF FARM PRODUCTION                       260,891                                   303,729 
       84  NET FARM INCOME                                 49,354                                    37,150 
      
       OTHER FACTORS    
       85  % CROP ACRES IRRIGATED                            3.26                                      2.15 
       86  % TILLABLE LAND                                  61.26                                     69.29 
       87  CROP MACH COST/TOT EXPENSE(%)                    20.43                                     21.84 
      
       ACRES                              TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT    
       88  TOTAL ACRES                     1432    15    369    12   1137    15       1330    14    503    10   1045    13    
       89  NON-IRRIGATED CROP ACRES         849    15    231    10    745    14        902    14    360    10    694    13    
       90  IRRIGATED CROP ACRES     
       91  TOTAL CROP ACRES                 878    15    237    10    771    14        921    14    360    10    715    13    
       92  PASTURE ACRES                    669    12    222     9    549    11        433    12    118     8    387    11    
       93  FARMSTEAD ACRES    
      
       CROP VALUE, COSTS, ACRES              TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE 
       94  ACRES                                           878           876                         921           921  
       95  CROP MACHINERY INVESTMENT           73,896         84.21         84.36        130,235        141.35        141.47  
       96  CROP MACHINERY COST                 39,176         44.64         44.72         56,137         60.93         60.98  
       97  GROSS CROP VALUE                   156,692        178.56        178.87        188,612        204.71        204.88  
       98  CROP PRODUCTION COSTS              105,289        119.98        120.19        140,741        152.75        152.88  
      
       NON-IRRIGATED ACRES                       AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
       99  CORN                             8    124                   98    76.3      7    131                   91    64.6  
      100  GRAIN SORGHUM                   11    235     77    89.9   228    71.4     12    267    125    87.0   233    84.9  
      101  SOYBEANS                        12    190    130    40.3   147    31.4     10    158    108    27.3   116    30.0  
      102  SUNFLOWERS   
      103  WHEAT                           14    355     77    36.9   363    43.7     12    363    190    40.4   293    41.2  
      104  OTHER CROPS  
      105  ALFALFA                          8     87                   73     3.2     11    128     25     5.1   164     3.6  
      106  OTHER HAY & FORAGE              10    114     46            97              8    118     30           103    
      107  VEGETABLES   
      108  TRUCK CROPS  
      109  FRUIT - FLOWERS - TREES  
      
       IRRIGATED ACRES                           AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
      110  CORN   
      111  GRAIN SORGHUM
      112  SOYBEANS     
      113  SUNFLOWERS   
      114  WHEAT  
      115  OTHER CROPS  
      116  ALFALFA
      117  OTHER HAY & FORAGE 
      118  VEGETABLES   
      119  TRUCK CROPS  
      120  FRUIT - FLOWERS - TREES  
      
       AVERAGE LIVESTOCK INVENTORIES AND SALES  
      121  BEEF COWS                                           44                                        37 
      122  DAIRY COWS                                          11                                        42 
      123  EWES   
      124  SOWS   
      125  BEEF PURCH. FOR RESALE SALES                       153                                        51 
      126  SWINE PURCH. FOR RESALE SALES  
      127  TURKEYS
      
      
       2005 DATA - NC KANSAS  
       INCOME AND EXPENSE ANALYSIS  
       SORTED BY AGE OF OPERATOR                          41 - 45                                  46 - 50  
                                                         33 FARMS                                  45 FARMS 
      
             ITEM                                        PER FARM                                  PER FARM 
      
        1  BEEF                                            64,289                                   118,282 
        2  DAIRY AND MILK                                  15,310                                    19,279 
        3  SHEEP                                              528 
        4  SWINE                                            9,819                                     6,072 
        5  POULTRY AND EGGS   
        6  OTHER LIVESTOCK                                 -1,364                                    -1,370 
        7  CUSTOM FEEDING                                                                               239 
        8  FEED PURCHASED                                 -19,077                                   -26,670 
        9     LIVESTOCK INCOME                       $     69,504                              $    115,832 
      
       10  CORN                                             9,364                                    17,869 
       11  GRAIN SORGHUM                                   21,876                                    19,612 
       12  SOYBEANS                                        28,411                                    32,102 
       13  SUNFLOWERS                                         359                                       244 
       14  WHEAT                                           55,136                                    52,685 
       15  HAY AND FORAGE                                   9,754                                     6,055 
       16  OTHER CROP                                       1,837                                     3,186 
       17  GOVERNMENT PAYMENTS                             30,326                                    37,351 
       18  CROP INSURANCE PROCEEDS                          4,447                                     4,242 
       19  OTHER INCOME                                     9,676                                    17,453 
       20     VALUE OF FARM PRODUCTION               $    240,688                              $    306,629 
      
       21  HIRED LABOR                                      6,866                                    12,434 
       22  MACHINERY REPAIRS                               21,757                                    22,526 
       23  IRRIGATION REPAIRS                                 186                                       158 
       24  BUILDING REPAIRS                                 1,461                                       945 
       25  INTEREST PAID                                   13,298                                    21,397 
       26  SEED-OTHER CROP EXPENSE                         15,139                                    15,541 
       27  CROP INSURANCE                                   4,589                                     5,699 
       28  FERTILIZER-LIME                                 30,377                                    36,412 
       29  MACHINE HIRE                                    10,145                                    11,920 
       30  ORGANIZATION FEE, PUBLICATION                    2,914                                     2,809 
       31  VET-MED-DRUGS                                    4,604                                     4,929 
       32  CROP STORAGE-MARKETING                           1,122                                       621 
       33  LIVESTOCK MARKETING-BREEDING                     3,392                                     6,490 
       34  DAIRY EXPENSE                                    5,041                                     2,179 
       35  GAS-FUEL-OIL                                    16,531                                    16,510 
       36  IRRIGATION ENERGY                                  262                                       460 
       37  REAL ESTATE TAXES                                3,341                                     3,443 
       38  PERSONAL PROPERTY TAXES                            647                                       993 
       39  GENERAL FARM INSURANCE                           5,308                                     4,892 
       40  UTILITIES                                        5,144                                     3,955 
       41  CASH FARM RENT                                  18,564                                    31,099 
       42  HERBICIDE-INSECTICIDE                           15,851                                    19,771 
       43  CONSERVATION                                       326                                       481 
       44  AUTO EXPENSE                                       632                                     1,376 
       45     TOTAL OPERATING EXPENSE                $    187,498                              $    227,042 
      
       46  DEPRECIATION-MACHINERY                          21,515                                    21,287 
       47  DEPRECIATION-BUILDINGS                           1,733                                     2,458 
       48     TOTAL FARM EXPENSE                     $    210,746                              $    250,788 
      
       49     NET FARM INCOME                        $     29,942                              $     55,840 
      
       50  UNPAID FAMILY LABOR                                955                                     1,150 
       51  UNPAID OPERATOR LABOR                           29,455                                    27,840 
       52  MANAGEMENT CHARGE                                9,510                                    14,621 
       53  CURRENT ASSET CHARGE - 8%                       11,066                                    14,331 
       54  NONCURRENT ASSET CHARGE - 8%                    17,127                                    25,933 
       55  RETURN LABOR-MANAGEMENT                            794                                    14,426 
       56  RETURN TO CAPITAL                                3,321                                    33,626 
       57  ASSET TURNOVER RATIO                             .3639                                     .3541 
       58  OPERATING PROFIT MARGIN RATIO                    .0138                                     .1097 
       59  % RETURN ON ASSETS                               .0050                                     .0388 
       60  % RETURN ON EQUITY                              -.0283                                     .0243 
       61  TOTAL EXPENSE RATIO                              .8756                                     .8179 
       62  ADJUSTED TOTAL EXPENSE RATIO                    1.0415                                     .9601 
       63  ECONOMIC TOTAL EXPENSE RATIO                    1.1586                                    1.0914 
      
       ASSETS/LOANS/FINANCIAL RATIOS             JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31    
      
       64  CURRENT ASSETS                          237,636               251,386             311,003               340,518    
       65  NONCURRENT ASSETS                       401,177               432,459             519,287               561,109    
       66  CURRENT LIABILITIES                     103,257               109,125             142,138               151,121    
       67  NONCURRENT LIABILITIES                  184,482               220,976             211,464               220,597    
       68  CURRENT RATIO                              2.30                  2.30                2.19                  2.25    
       69  DEBT TO ASSET RATIO                         .45                   .48                 .43                   .41    
      
       2005 DATA - NC KANSAS  
       ANALYSIS OF THE FARM BUSINESS
       SORTED BY AGE OF OPERATOR                          41 - 45                                  46 - 50  
      
       AVERAGE ASSET & NET WORTH VALUES   
       70  BREEDING LIVESTOCK                              57,496                                    96,497 
       71  MACHINERY AND EQUIPMENT                         60,841                                    69,100 
       72  MOTOR VEHICLES & LISTED PROPE                   92,141                                    92,624 
       73  BUILDINGS                                       16,853                                    24,316 
       74  OWNED LAND                                     225,986                                   340,073 
       75  TOTAL ASSETS                                   661,329                                   865,959 
       76  NET WORTH                                      352,410                                   503,299 
      
       LABOR
       77  NUMBER OF OPERATORS                               1.09                                      1.03 
       78  NUMBER OF WORKERS                                 1.30                                      1.46 
       79  TOTAL WORK DAYS                                    328                                       367 
       80  VALUE FARM PRODUCTION/WORKER                   183,859                                   209,065 
       81  NET FARM INCOME/WORKER                          22,872                                    38,073 
      
       PER OPERATOR BASIS     
       82  TOTAL ASSETS                                   606,218                                   839,831 
       83  VALUE OF FARM PRODUCTION                       220,631                                   297,377 
       84  NET FARM INCOME                                 27,447                                    54,155 
      
       OTHER FACTORS    
       85  % CROP ACRES IRRIGATED                            1.17                                      2.57 
       86  % TILLABLE LAND                                  71.29                                     66.20 
       87  CROP MACH COST/TOT EXPENSE(%)                    30.17                                     25.87 
      
       ACRES                              TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT    
       88  TOTAL ACRES                     1623    33    414    26   1297    33       1905    45    506    38   1478    45    
       89  NON-IRRIGATED CROP ACRES        1144    33    269    25    940    33       1229    45    348    35    958    45    
       90  IRRIGATED CROP ACRES                                                        162     9                 137     8    
       91  TOTAL CROP ACRES                1157    33    269    25    953    33       1261    45    358    35    982    45    
       92  PASTURE ACRES                    659    23    194    20    564    20        987    39    206    31    845    38    
       93  FARMSTEAD ACRES                   22    10     20     8                      48    10     31    10     
      
       CROP VALUE, COSTS, ACRES              TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE 
       94  ACRES                                          1157          1182                        1261          1267  
       95  CROP MACHINERY INVESTMENT          128,379        110.94        108.61        133,903        106.16        105.72  
       96  CROP MACHINERY COST                 63,587         54.95         53.79         64,890         51.45         51.23  
       97  GROSS CROP VALUE                   202,747        175.20        171.52        232,409        184.26        183.50  
       98  CROP PRODUCTION COSTS              159,557        133.70        130.89        165,082        130.88        130.34  
      
       NON-IRRIGATED ACRES                       AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
       99  CORN                            12    152     45    72.3   165    85.5     27    202     81    96.9   209    96.6  
      100  GRAIN SORGHUM                   27    265     90    95.4   225    84.8     41    242     92    86.4   193    82.8  
      101  SOYBEANS                        21    278     77    30.3   231    32.5     36    213     93    34.6   173    35.7  
      102  SUNFLOWERS                                                                  5    105                  113    13.0  
      103  WHEAT                           30    586    152    42.2   502    38.5     45    490    141    41.5   393    41.1  
      104  OTHER CROPS                                                                10     40     46            27    
      105  ALFALFA                         22    120     46     2.9   110     3.1     37     87     48     3.4    72     3.4  
      106  OTHER HAY & FORAGE              22    133     57            92             41    151     48           146    
      107  VEGETABLES   
      108  TRUCK CROPS  
      109  FRUIT - FLOWERS - TREES  
      
       IRRIGATED ACRES                           AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
      110  CORN                                                                        4    180 
      111  GRAIN SORGHUM                                                               4     47 
      112  SOYBEANS                                                                    4     71                   71    56.0  
      113  SUNFLOWERS   
      114  WHEAT  
      115  OTHER CROPS  
      116  ALFALFA
      117  OTHER HAY & FORAGE 
      118  VEGETABLES   
      119  TRUCK CROPS  
      120  FRUIT - FLOWERS - TREES  
      
       AVERAGE LIVESTOCK INVENTORIES AND SALES  
      121  BEEF COWS                                           33                                        41 
      122  DAIRY COWS                                           4                                         5 
      123  EWES                                                 2 
      124  SOWS                                                 7                                         5 
      125  BEEF PURCH. FOR RESALE SALES                       114                                       160 
      126  SWINE PURCH. FOR RESALE SALES                                                                 11 
      127  TURKEYS
      
      
       2005 DATA - NC KANSAS  
       INCOME AND EXPENSE ANALYSIS  
       SORTED BY AGE OF OPERATOR                          51 - 55                                  56 - 60  
                                                         67 FARMS                                  39 FARMS 
      
             ITEM                                        PER FARM                                  PER FARM 
      
        1  BEEF                                            73,585                                   165,673 
        2  DAIRY AND MILK                                  18,356                                     1,372 
        3  SHEEP                                              729 
        4  SWINE                                           14,957                                     1,718 
        5  POULTRY AND EGGS                                                                               4 
        6  OTHER LIVESTOCK                                 -1,805                                    -1,427 
        7  CUSTOM FEEDING                                   1,016                                    12,743 
        8  FEED PURCHASED                                 -21,421                                   -62,020 
        9     LIVESTOCK INCOME                       $     85,417                              $    118,062 
      
       10  CORN                                            13,066                                     3,914 
       11  GRAIN SORGHUM                                   23,857                                    29,142 
       12  SOYBEANS                                        32,376                                    39,368 
       13  SUNFLOWERS                                       1,230                                       671 
       14  WHEAT                                           57,065                                    64,418 
       15  HAY AND FORAGE                                   9,265                                    14,284 
       16  OTHER CROP                                       3,384                                     1,165 
       17  GOVERNMENT PAYMENTS                             36,326                                    37,638 
       18  CROP INSURANCE PROCEEDS                          3,261                                     4,506 
       19  OTHER INCOME                                    17,858                                    11,279 
       20     VALUE OF FARM PRODUCTION               $    283,104                              $    324,448 
      
       21  HIRED LABOR                                     12,869                                    23,540 
       22  MACHINERY REPAIRS                               24,073                                    27,629 
       23  IRRIGATION REPAIRS                                 585                                       272 
       24  BUILDING REPAIRS                                 1,954                                     1,348 
       25  INTEREST PAID                                   18,757                                    25,518 
       26  SEED-OTHER CROP EXPENSE                         15,521                                    15,711 
       27  CROP INSURANCE                                   5,714                                     5,689 
       28  FERTILIZER-LIME                                 34,808                                    35,036 
       29  MACHINE HIRE                                     8,806                                    10,475 
       30  ORGANIZATION FEE, PUBLICATION                    2,868                                     3,369 
       31  VET-MED-DRUGS                                    3,684                                     5,379 
       32  CROP STORAGE-MARKETING                           1,603                                     2,574 
       33  LIVESTOCK MARKETING-BREEDING                     4,629                                     3,780 
       34  DAIRY EXPENSE                                    2,098 
       35  GAS-FUEL-OIL                                    17,680                                    21,712 
       36  IRRIGATION ENERGY                                  119                                       265 
       37  REAL ESTATE TAXES                                4,449                                     5,076 
       38  PERSONAL PROPERTY TAXES                          1,062                                     1,385 
       39  GENERAL FARM INSURANCE                           4,901                                     5,061 
       40  UTILITIES                                        5,713                                     6,148 
       41  CASH FARM RENT                                  24,457                                    26,010 
       42  HERBICIDE-INSECTICIDE                           17,158                                    16,176 
       43  CONSERVATION                                       523                                       315 
       44  AUTO EXPENSE                                       974                                     1,534 
       45     TOTAL OPERATING EXPENSE                $    215,005                              $    244,002 
      
       46  DEPRECIATION-MACHINERY                          23,180                                    23,703 
       47  DEPRECIATION-BUILDINGS                           2,913                                     2,497 
       48     TOTAL FARM EXPENSE                     $    241,099                              $    270,203 
      
       49     NET FARM INCOME                        $     42,006                              $     54,245 
      
       50  UNPAID FAMILY LABOR                                974                                     1,038 
       51  UNPAID OPERATOR LABOR                           27,887                                    27,346 
       52  MANAGEMENT CHARGE                               11,940                                    15,751 
       53  CURRENT ASSET CHARGE - 8%                        8,777                                    12,948 
       54  NONCURRENT ASSET CHARGE - 8%                    31,960                                    37,661 
       55  RETURN LABOR-MANAGEMENT                            294                                     2,597 
       56  RETURN TO CAPITAL                               19,963                                    35,627 
       57  ASSET TURNOVER RATIO                             .3376                                     .2805 
       58  OPERATING PROFIT MARGIN RATIO                    .0705                                     .1098 
       59  % RETURN ON ASSETS                               .0238                                     .0308 
       60  % RETURN ON EQUITY                               .0024                                     .0160 
       61  TOTAL EXPENSE RATIO                              .8516                                     .8328 
       62  ADJUSTED TOTAL EXPENSE RATIO                     .9957                                     .9688 
       63  ECONOMIC TOTAL EXPENSE RATIO                    1.1396                                    1.1248 
      
       ASSETS/LOANS/FINANCIAL RATIOS             JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31    
      
       64  CURRENT ASSETS                          234,273               255,939             395,532               452,625    
       65  NONCURRENT ASSETS                       577,634               609,273             722,549               742,665    
       66  CURRENT LIABILITIES                     129,741               141,044             250,968               273,488    
       67  NONCURRENT LIABILITIES                  189,792               198,110             255,047               268,637    
       68  CURRENT RATIO                              1.81                  1.81                1.58                  1.66    
       69  DEBT TO ASSET RATIO                         .39                   .39                 .45                   .45    
      
       2005 DATA - NC KANSAS  
       ANALYSIS OF THE FARM BUSINESS
       SORTED BY AGE OF OPERATOR                          51 - 55                                  56 - 60  
      
       AVERAGE ASSET & NET WORTH VALUES   
       70  BREEDING LIVESTOCK                              65,855                                    77,606 
       71  MACHINERY AND EQUIPMENT                         68,481                                    74,111 
       72  MOTOR VEHICLES & LISTED PROPE                  114,024                                   117,301 
       73  BUILDINGS                                       25,885                                    23,982 
       74  OWNED LAND                                     370,192                                   498,411 
       75  TOTAL ASSETS                                   838,560                                 1,156,686 
       76  NET WORTH                                      509,216                                   632,616 
      
       LABOR
       77  NUMBER OF OPERATORS                               1.03                                      1.01 
       78  NUMBER OF WORKERS                                 1.43                                      1.63 
       79  TOTAL WORK DAYS                                    348                                       415 
       80  VALUE FARM PRODUCTION/WORKER                   197,172                                   198,641 
       81  NET FARM INCOME/WORKER                          29,255                                    33,211 
      
       PER OPERATOR BASIS     
       82  TOTAL ASSETS                                   811,900                                 1,142,045 
       83  VALUE OF FARM PRODUCTION                       274,104                                   320,341 
       84  NET FARM INCOME                                 40,670                                    53,558 
      
       OTHER FACTORS    
       85  % CROP ACRES IRRIGATED                            3.23                                      4.16 
       86  % TILLABLE LAND                                  64.96                                     55.51 
       87  CROP MACH COST/TOT EXPENSE(%)                    27.68                                     28.14 
      
       ACRES                              TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT    
       88  TOTAL ACRES                     1778    67    595    54   1360    64       2521    39    742    34   1923    38    
       89  NON-IRRIGATED CROP ACRES        1118    67    381    53    868    63       1341    39    483    33    957    38    
       90  IRRIGATED CROP ACRES             250    10     54     5    279     8        206    11                 219     9    
       91  TOTAL CROP ACRES                1155    67    386    53    904    63       1399    39    492    33   1009    38    
       92  PASTURE ACRES                    821    50    304    37    693    43       1265    34    306    28   1076    32    
       93  FARMSTEAD ACRES                   33    21     25    16     37     8         67    11     40    10     54     6    
      
       CROP VALUE, COSTS, ACRES              TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE 
       94  ACRES                                          1155          1173                        1399          1430  
       95  CROP MACHINERY INVESTMENT          149,544        129.44        127.52        162,026        115.78        113.31  
       96  CROP MACHINERY COST                 66,727         57.76         56.90         76,046         54.34         53.18  
       97  GROSS CROP VALUE                   221,399        191.64        188.79        257,185        183.77        179.86  
       98  CROP PRODUCTION COSTS              164,501        142.39        140.27        189,506        135.41        132.53  
      
       NON-IRRIGATED ACRES                       AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
       99  CORN                            28    160    114    83.5   135    87.8     14    111     57    74.0    95    78.6  
      100  GRAIN SORGHUM                   58    250    101    88.1   208    84.5     32    321    146    81.3   229    76.5  
      101  SOYBEANS                        49    241    126    37.0   200    32.1     26    282     88    28.7   286    33.8  
      102  SUNFLOWERS                       7    101     75    11.7     
      103  WHEAT                           65    521    179    40.8   430    38.8     37    671    230    40.2   512    38.4  
      104  OTHER CROPS                      6     24     23 
      105  ALFALFA                         47     92     66     3.7    83     3.7     27    133     45     3.3   168     3.4  
      106  OTHER HAY & FORAGE              52    116     77            84             34    141     89           103    
      107  VEGETABLES   
      108  TRUCK CROPS  
      109  FRUIT - FLOWERS - TREES  
      
       IRRIGATED ACRES                           AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
      110  CORN                             6    236                  225   180.8      7     80                   96   172.3  
      111  GRAIN SORGHUM                    4     42                                   6     98                  108   111.7  
      112  SOYBEANS                         9    121                  133    49.1      9    112                  121    57.0  
      113  SUNFLOWERS   
      114  WHEAT  
      115  OTHER CROPS  
      116  ALFALFA
      117  OTHER HAY & FORAGE 
      118  VEGETABLES   
      119  TRUCK CROPS  
      120  FRUIT - FLOWERS - TREES  
      
       AVERAGE LIVESTOCK INVENTORIES AND SALES  
      121  BEEF COWS                                           45                                        68 
      122  DAIRY COWS                                           5 
      123  EWES                                                 6 
      124  SOWS                                                18                                         2 
      125  BEEF PURCH. FOR RESALE SALES                        92                                       214 
      126  SWINE PURCH. FOR RESALE SALES                       54 
      127  TURKEYS
      
      
       2005 DATA - NC KANSAS  
       INCOME AND EXPENSE ANALYSIS  
       SORTED BY AGE OF OPERATOR                          61 - 65                                  66 - 70  
                                                         34 FARMS                                  17 FARMS 
      
             ITEM                                        PER FARM                                  PER FARM 
      
        1  BEEF                                           153,193                                    53,940 
        2  DAIRY AND MILK                                  13,911                                    25,497 
        3  SHEEP  
        4  SWINE                                            2,838 
        5  POULTRY AND EGGS   
        6  OTHER LIVESTOCK                                   -706                                         6 
        7  CUSTOM FEEDING                                      58                                       189 
        8  FEED PURCHASED                                 -66,651                                   -14,978 
        9     LIVESTOCK INCOME                       $    102,644                              $     64,654 
      
       10  CORN                                            12,616                                     3,678 
       11  GRAIN SORGHUM                                   24,812                                    18,706 
       12  SOYBEANS                                        34,265                                    18,415 
       13  SUNFLOWERS                                       2,403                                       112 
       14  WHEAT                                           61,604                                    40,028 
       15  HAY AND FORAGE                                   3,322                                     2,362 
       16  OTHER CROP                                       2,113                                        44 
       17  GOVERNMENT PAYMENTS                             40,029                                    28,238 
       18  CROP INSURANCE PROCEEDS                          3,721                                     2,116 
       19  OTHER INCOME                                    10,989                                     2,842 
       20     VALUE OF FARM PRODUCTION               $    298,519                              $    181,195 
      
       21  HIRED LABOR                                     14,420                                     4,960 
       22  MACHINERY REPAIRS                               19,544                                    14,938 
       23  IRRIGATION REPAIRS                                 443                                       630 
       24  BUILDING REPAIRS                                 1,456                                     1,013 
       25  INTEREST PAID                                   17,498                                     6,067 
       26  SEED-OTHER CROP EXPENSE                         16,374                                    10,407 
       27  CROP INSURANCE                                   6,350                                     3,484 
       28  FERTILIZER-LIME                                 40,210                                    26,761 
       29  MACHINE HIRE                                    10,338                                     5,608 
       30  ORGANIZATION FEE, PUBLICATION                    3,067                                     2,159 
       31  VET-MED-DRUGS                                    5,145                                     3,710 
       32  CROP STORAGE-MARKETING                             783                                       267 
       33  LIVESTOCK MARKETING-BREEDING                     2,155                                     4,253 
       34  DAIRY EXPENSE                                    4,634                                     1,856 
       35  GAS-FUEL-OIL                                    14,876                                    12,011 
       36  IRRIGATION ENERGY                                  939                                       189 
       37  REAL ESTATE TAXES                                6,702                                     4,864 
       38  PERSONAL PROPERTY TAXES                            764                                       436 
       39  GENERAL FARM INSURANCE                           5,047                                     3,238 
       40  UTILITIES                                        4,102                                     4,140 
       41  CASH FARM RENT                                  17,869                                    11,798 
       42  HERBICIDE-INSECTICIDE                           15,165                                     9,336 
       43  CONSERVATION                                       641 
       44  AUTO EXPENSE                                       682                                       795 
       45     TOTAL OPERATING EXPENSE                $    209,205                              $    132,920 
      
       46  DEPRECIATION-MACHINERY                          28,346                                    18,008 
       47  DEPRECIATION-BUILDINGS                           1,834                                     1,517 
       48     TOTAL FARM EXPENSE                     $    239,385                              $    152,445 
      
       49     NET FARM INCOME                        $     59,135                              $     28,749 
      
       50  UNPAID FAMILY LABOR                                993                                     2,118 
       51  UNPAID OPERATOR LABOR                           27,397                                    26,206 
       52  MANAGEMENT CHARGE                               15,375                                     8,760 
       53  CURRENT ASSET CHARGE - 8%                       16,010                                    11,032 
       54  NONCURRENT ASSET CHARGE - 8%                    53,496                                    44,001 
       55  RETURN LABOR-MANAGEMENT                        -11,365                                   -28,401 
       56  RETURN TO CAPITAL                               32,868                                    -2,267 
       57  ASSET TURNOVER RATIO                             .2519                                     .2209 
       58  OPERATING PROFIT MARGIN RATIO                    .1101                                    -.0125 
       59  % RETURN ON ASSETS                               .0277                                    -.0028 
       60  % RETURN ON EQUITY                               .0177                                    -.0121 
       61  TOTAL EXPENSE RATIO                              .8019                                     .8413 
       62  ADJUSTED TOTAL EXPENSE RATIO                     .9485                                    1.0460 
       63  ECONOMIC TOTAL EXPENSE RATIO                    1.1814                                    1.3497 
      
       ASSETS/LOANS/FINANCIAL RATIOS             JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31    
      
       64  CURRENT ASSETS                          355,815               386,531             217,839               219,182    
       65  NONCURRENT ASSETS                       811,549               815,971             599,783               603,535    
       66  CURRENT LIABILITIES                     162,739               179,355              72,009                89,207    
       67  NONCURRENT LIABILITIES                  150,449               139,662              59,804                43,489    
       68  CURRENT RATIO                              2.19                  2.16                3.03                  2.46    
       69  DEBT TO ASSET RATIO                         .27                   .27                 .16                   .16    
      
       2005 DATA - NC KANSAS  
       ANALYSIS OF THE FARM BUSINESS
       SORTED BY AGE OF OPERATOR                          61 - 65                                  66 - 70  
      
       AVERAGE ASSET & NET WORTH VALUES   
       70  BREEDING LIVESTOCK                              50,493                                    52,085 
       71  MACHINERY AND EQUIPMENT                         75,972                                    54,355 
       72  MOTOR VEHICLES & LISTED PROPE                  147,103                                    98,054 
       73  BUILDINGS                                       18,920                                    17,357 
       74  OWNED LAND                                     546,305                                   391,662 
       75  TOTAL ASSETS                                 1,184,933                                   820,169 
       76  NET WORTH                                      868,831                                   687,915 
      
       LABOR
       77  NUMBER OF OPERATORS                               1.01                                       .97 
       78  NUMBER OF WORKERS                                 1.57                                      1.24 
       79  TOTAL WORK DAYS                                    339                                       241 
       80  VALUE FARM PRODUCTION/WORKER                   189,359                                   145,986 
       81  NET FARM INCOME/WORKER                          37,511                                    23,163 
      
       PER OPERATOR BASIS     
       82  TOTAL ASSETS                                 1,167,760                                   845,023 
       83  VALUE OF FARM PRODUCTION                       294,193                                   186,685 
       84  NET FARM INCOME                                 58,277                                    29,621 
      
       OTHER FACTORS    
       85  % CROP ACRES IRRIGATED                            3.43                                       .82 
       86  % TILLABLE LAND                                  65.98                                     68.01 
       87  CROP MACH COST/TOT EXPENSE(%)                    31.88                                     33.82 
      
       ACRES                              TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT    
       88  TOTAL ACRES                     1775    34    712    30   1258    31       1248    17    562    16    720    17    
       89  NON-IRRIGATED CROP ACRES        1165    33    492    29    806    30        842    17    440    16    454    16    
       90  IRRIGATED CROP ACRES             171     8                 126     7     
       91  TOTAL CROP ACRES                1207    33    508    29    836    30        849    17    447    16    454    16    
       92  PASTURE ACRES                    804    25    357    18    651    21        543    12    165    10    608     8    
       93  FARMSTEAD ACRES                   52     8     35     5     34     7         56     5
      
       CROP VALUE, COSTS, ACRES              TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE 
       94  ACRES                                          1171          1176                         849           815  
       95  CROP MACHINERY INVESTMENT          186,031        158.86        158.16        113,571        133.79        139.39  
       96  CROP MACHINERY COST                 76,310         65.17         64.88         51,553         60.73         63.27  
       97  GROSS CROP VALUE                   227,277        188.38        187.54        147,580        173.85        181.13  
       98  CROP PRODUCTION COSTS              182,873        156.16        155.47        117,334        138.22        144.00  
      
       NON-IRRIGATED ACRES                       AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
       99  CORN                            14    194    145    74.9   127    91.6      7    107     60    62.3    84    70.4  
      100  GRAIN SORGHUM                   29    241    133    81.1   186    80.5     15    209    127    84.2   135    80.3  
      101  SOYBEANS                        24    261    153    36.1   167    35.0     12    175     87    32.4   117    28.8  
      102  SUNFLOWERS                       4     99                   87    15.3   
      103  WHEAT                           31    583    227    41.6   451    40.7     16    388    202    38.1   227    38.3  
      104  OTHER CROPS  
      105  ALFALFA                         25     59     41     3.9    57     3.7      6     72     46     4.9    
      106  OTHER HAY & FORAGE              26    100     60           105             11     99     53            61    
      107  VEGETABLES   
      108  TRUCK CROPS  
      109  FRUIT - FLOWERS - TREES  
      
       IRRIGATED ACRES                           AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
      110  CORN                             4    125                  102   170.3   
      111  GRAIN SORGHUM
      112  SOYBEANS                         5     71                   68    55.3   
      113  SUNFLOWERS   
      114  WHEAT  
      115  OTHER CROPS  
      116  ALFALFA
      117  OTHER HAY & FORAGE 
      118  VEGETABLES   
      119  TRUCK CROPS  
      120  FRUIT - FLOWERS - TREES  
      
       AVERAGE LIVESTOCK INVENTORIES AND SALES  
      121  BEEF COWS                                           45                                        34 
      122  DAIRY COWS                                           3                                         8 
      123  EWES   
      124  SOWS                                                 2 
      125  BEEF PURCH. FOR RESALE SALES                       355                                        56 
      126  SWINE PURCH. FOR RESALE SALES  
      127  TURKEYS
      
      
       2005 DATA - NC KANSAS  
       INCOME AND EXPENSE ANALYSIS  
       SORTED BY AGE OF OPERATOR                             > 70 
                                                         20 FARMS 
      
             ITEM                                        PER FARM                                  PER FARM 
      
        1  BEEF                                            24,126 
        2  DAIRY AND MILK     
        3  SHEEP  
        4  SWINE  
        5  POULTRY AND EGGS   
        6  OTHER LIVESTOCK                                   -245 
        7  CUSTOM FEEDING     
        8  FEED PURCHASED                                  -1,879 
        9     LIVESTOCK INCOME                       $     22,002 
      
       10  CORN                                             1,588 
       11  GRAIN SORGHUM                                    8,260 
       12  SOYBEANS                                        12,001 
       13  SUNFLOWERS                                         321 
       14  WHEAT                                           29,734 
       15  HAY AND FORAGE                                   4,088 
       16  OTHER CROP                                       2,275 
       17  GOVERNMENT PAYMENTS                             15,758 
       18  CROP INSURANCE PROCEEDS                            602 
       19  OTHER INCOME                                     3,142 
       20     VALUE OF FARM PRODUCTION               $     99,773 
      
       21  HIRED LABOR                                      1,012 
       22  MACHINERY REPAIRS                                8,181 
       23  IRRIGATION REPAIRS                                  73 
       24  BUILDING REPAIRS                                   624 
       25  INTEREST PAID                                    3,892 
       26  SEED-OTHER CROP EXPENSE                          5,232 
       27  CROP INSURANCE                                   1,853 
       28  FERTILIZER-LIME                                 15,638 
       29  MACHINE HIRE                                     3,346 
       30  ORGANIZATION FEE, PUBLICATION                    1,396 
       31  VET-MED-DRUGS                                      497 
       32  CROP STORAGE-MARKETING                             379 
       33  LIVESTOCK MARKETING-BREEDING                       612 
       34  DAIRY EXPENSE
       35  GAS-FUEL-OIL                                     8,229 
       36  IRRIGATION ENERGY                                  181 
       37  REAL ESTATE TAXES                                4,624 
       38  PERSONAL PROPERTY TAXES                            272 
       39  GENERAL FARM INSURANCE                           2,928 
       40  UTILITIES                                        2,346 
       41  CASH FARM RENT                                   4,870 
       42  HERBICIDE-INSECTICIDE                            5,394 
       43  CONSERVATION                                       208 
       44  AUTO EXPENSE                                       899 
       45     TOTAL OPERATING EXPENSE                $     72,685 
      
       46  DEPRECIATION-MACHINERY                          11,017 
       47  DEPRECIATION-BUILDINGS                             562 
       48     TOTAL FARM EXPENSE                     $     84,264 
      
       49     NET FARM INCOME                        $     15,509 
      
       50  UNPAID FAMILY LABOR                              1,238 
       51  UNPAID OPERATOR LABOR                           18,495 
       52  MANAGEMENT CHARGE                                5,375 
       53  CURRENT ASSET CHARGE - 8%                        9,110 
       54  NONCURRENT ASSET CHARGE - 8%                    46,336 
       55  RETURN LABOR-MANAGEMENT                        -41,174 
       56  RETURN TO CAPITAL                               -5,706 
       57  ASSET TURNOVER RATIO                             .1305 
       58  OPERATING PROFIT MARGIN RATIO                   -.0572 
       59  % RETURN ON ASSETS                              -.0075 
       60  % RETURN ON EQUITY                              -.0138 
       61  TOTAL EXPENSE RATIO                              .8446 
       62  ADJUSTED TOTAL EXPENSE RATIO                    1.0962 
       63  ECONOMIC TOTAL EXPENSE RATIO                    1.6519 
      
       ASSETS/LOANS/FINANCIAL RATIOS             JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31    
      
       64  CURRENT ASSETS                          145,359               148,475    
       65  NONCURRENT ASSETS                       615,551               619,531    
       66  CURRENT LIABILITIES                      33,296                32,789    
       67  NONCURRENT LIABILITIES                   39,859                36,831    
       68  CURRENT RATIO                              4.37                  4.53    
       69  DEBT TO ASSET RATIO                         .10                   .09    
      
       2005 DATA - NC KANSAS  
       ANALYSIS OF THE FARM BUSINESS
       SORTED BY AGE OF OPERATOR                             > 70 
      
       AVERAGE ASSET & NET WORTH VALUES   
       70  BREEDING LIVESTOCK                              18,781 
       71  MACHINERY AND EQUIPMENT                         36,710 
       72  MOTOR VEHICLES & LISTED PROPE                   75,152 
       73  BUILDINGS                                        7,152 
       74  OWNED LAND                                     484,366 
       75  TOTAL ASSETS                                   764,458 
       76  NET WORTH                                      693,070 
      
       LABOR
       77  NUMBER OF OPERATORS                                .68 
       78  NUMBER OF WORKERS                                  .79 
       79  TOTAL WORK DAYS                                    138 
       80  VALUE FARM PRODUCTION/WORKER                   126,296 
       81  NET FARM INCOME/WORKER                          19,632 
      
       PER OPERATOR BASIS     
       82  TOTAL ASSETS                                 1,115,998 
       83  VALUE OF FARM PRODUCTION                       145,655 
       84  NET FARM INCOME                                 22,641 
      
       OTHER FACTORS    
       85  % CROP ACRES IRRIGATED                             .78 
       86  % TILLABLE LAND                                  68.70 
       87  CROP MACH COST/TOT EXPENSE(%)                    40.88 
      
       ACRES                              TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT    
       88  TOTAL ACRES                      831    20    517    18    456    16     
       89  NON-IRRIGATED CROP ACRES         566    20    365    18    339    14     
       90  IRRIGATED CROP ACRES     
       91  TOTAL CROP ACRES                 571    20    365    18    346    14     
       92  PASTURE ACRES                    364    14    243    11    269     9     
       93  FARMSTEAD ACRES    
      
       CROP VALUE, COSTS, ACRES              TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE 
       94  ACRES                                           571           549  
       95  CROP MACHINERY INVESTMENT          100,191        175.59        182.60   
       96  CROP MACHINERY COST                 34,450         60.38         62.79   
       97  GROSS CROP VALUE                    89,710        157.22        163.50   
       98  CROP PRODUCTION COSTS               74,806        131.10        136.34   
      
       NON-IRRIGATED ACRES                       AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
       99  CORN   
      100  GRAIN SORGHUM                   15    119    100    68.6    78    66.0   
      101  SOYBEANS                        15     93     61    31.9    66    35.1   
      102  SUNFLOWERS   
      103  WHEAT                           19    315    177    40.5   248    36.3   
      104  OTHER CROPS  
      105  ALFALFA                         12     52     56     3.1    29     3.3   
      106  OTHER HAY & FORAGE              16     39     39            18     
      107  VEGETABLES   
      108  TRUCK CROPS  
      109  FRUIT - FLOWERS - TREES  
      
       IRRIGATED ACRES                           AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
      110  CORN   
      111  GRAIN SORGHUM
      112  SOYBEANS     
      113  SUNFLOWERS   
      114  WHEAT  
      115  OTHER CROPS  
      116  ALFALFA
      117  OTHER HAY & FORAGE 
      118  VEGETABLES   
      119  TRUCK CROPS  
      120  FRUIT - FLOWERS - TREES  
      
       AVERAGE LIVESTOCK INVENTORIES AND SALES  
      121  BEEF COWS                                           16 
      122  DAIRY COWS   
      123  EWES   
      124  SOWS   
      125  BEEF PURCH. FOR RESALE SALES                        15 
      126  SWINE PURCH. FOR RESALE SALES  
      127  TURKEYS