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       2004 DATA - KANSAS     
       INCOME AND EXPENSE ANALYSIS  
       SORTED BY ACRES                         ***         -      400 ***                ***     401 -      850 ***     
                                                        420 FARMS                                 437 FARMS 
      
             ITEM                                        PER FARM                                  PER FARM 
      
        1  BEEF                                            80,815                                    69,921 
        2  DAIRY AND MILK                                  19,833                                    16,736 
        3  SHEEP                                              241                                     1,038 
        4  SWINE                                            6,486                                     2,952 
        5  POULTRY AND EGGS                                 4,707                                       570 
        6  OTHER LIVESTOCK                                 -1,032                                      -277 
        7  CUSTOM FEEDING                                   6,565                                     5,433 
        8  FEED PURCHASED                                 -36,065                                   -24,737 
        9     LIVESTOCK INCOME                       $     81,549                              $     71,635 
      
       10  CORN                                             4,536                                    20,958 
       11  GRAIN SORGHUM                                    1,854                                     7,631 
       12  SOYBEANS                                         6,817                                    22,746 
       13  SUNFLOWERS                                          11                                       431 
       14  WHEAT                                            5,202                                    20,762 
       15  HAY AND FORAGE                                   2,701                                     7,860 
       16  OTHER CROP                                       1,073                                     1,038 
       17  GOVERNMENT PAYMENTS                              5,339                                    14,175 
       18  CROP INSURANCE PROCEEDS                            814                                     3,602 
       19  OTHER INCOME                                     6,225                                     8,159 
       20     VALUE OF FARM PRODUCTION               $    116,121                              $    178,998 
      
       21  HIRED LABOR                                      4,606                                     4,781 
       22  MACHINERY REPAIRS                                8,597                                    14,125 
       23  IRRIGATION REPAIRS                                 129                                       568 
       24  BUILDING REPAIRS                                 1,065                                     1,235 
       25  INTEREST PAID                                    8,491                                    11,035 
       26  SEED-OTHER CROP EXPENSE                          3,054                                     9,474 
       27  CROP INSURANCE                                     705                                     2,573 
       28  FERTILIZER-LIME                                  5,928                                    14,692 
       29  MACHINE HIRE                                     3,951                                     6,349 
       30  ORGANIZATION FEE, PUBLICATION                    1,576                                     1,982 
       31  VET-MED-DRUGS                                    4,291                                     2,853 
       32  CROP STORAGE-MARKETING                             158                                       244 
       33  LIVESTOCK MARKETING-BREEDING                     2,834                                     4,416 
       34  DAIRY EXPENSE                                    1,420                                     1,333 
       35  GAS-FUEL-OIL                                     4,797                                     8,448 
       36  IRRIGATION ENERGY                                  443                                     1,389 
       37  REAL ESTATE TAXES                                2,793                                     3,838 
       38  PERSONAL PROPERTY TAXES                            425                                       530 
       39  GENERAL FARM INSURANCE                           2,605                                     3,277 
       40  UTILITIES                                        3,661                                     3,037 
       41  CASH FARM RENT                                   9,903                                    12,646 
       42  HERBICIDE-INSECTICIDE                            2,351                                     7,279 
       43  CONSERVATION                                       158                                       318 
       44  AUTO EXPENSE                                       745                                       827 
       45     TOTAL OPERATING EXPENSE                $     74,683                              $    117,250 
      
       46  DEPRECIATION-MACHINERY                           7,813                                    12,458 
       47  DEPRECIATION-BUILDINGS                           2,008                                     1,753 
       48     TOTAL FARM EXPENSE                     $     84,504                              $    131,461 
      
       49     NET FARM INCOME                        $     31,617                              $     47,537 
      
       50  UNPAID FAMILY LABOR                              1,002                                     1,318 
       51  UNPAID OPERATOR LABOR                           20,906                                    25,548 
       52  MANAGEMENT CHARGE                                7,816                                    11,190 
       53  CURRENT ASSET CHARGE - 8%                        8,609                                     9,686 
       54  NONCURRENT ASSET CHARGE - 8%                    19,183                                    26,391 
       55  RETURN LABOR-MANAGEMENT                          2,822                                    10,141 
       56  RETURN TO CAPITAL                               10,384                                    20,516 
       57  ASSET TURNOVER RATIO                             .2284                                     .2749 
       58  OPERATING PROFIT MARGIN RATIO                    .0894                                     .1146 
       59  % RETURN ON ASSETS                               .0204                                     .0315 
       60  % RETURN ON EQUITY                               .0055                                     .0210 
       61  TOTAL EXPENSE RATIO                              .7277                                     .7344 
       62  ADJUSTED TOTAL EXPENSE RATIO                     .9837                                     .9470 
       63  ECONOMIC TOTAL EXPENSE RATIO                    1.2230                                    1.1486 
      
       ASSETS/LOANS/FINANCIAL RATIOS             JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31    
      
       64  CURRENT ASSETS                          164,848               189,300             181,843               207,348    
       65  NONCURRENT ASSETS                       325,607               337,140             448,254               464,721    
       66  CURRENT LIABILITIES                      64,378                74,532              69,178                77,855    
       67  NONCURRENT LIABILITIES                   90,315                92,850             125,487               127,717    
       68  CURRENT RATIO                              2.56                  2.54                2.63                  2.66    
       69  DEBT TO ASSET RATIO                         .32                   .32                 .31                   .31    
      
       2004 DATA - KANSAS     
       ANALYSIS OF THE FARM BUSINESS
       SORTED BY ACRES                         ***         -      400 ***                ***     401 -      850 ***     
      
       AVERAGE ASSET & NET WORTH VALUES   
       70  BREEDING LIVESTOCK                              48,485                                    43,542 
       71  MACHINERY AND EQUIPMENT                         27,428                                    42,141 
       72  MOTOR VEHICLES & LISTED PROPE                   42,106                                    68,826 
       73  BUILDINGS                                       17,849                                    16,388 
       74  OWNED LAND                                     232,533                                   319,203 
       75  TOTAL ASSETS                                   508,447                                   651,083 
       76  NET WORTH                                      347,409                                   450,965 
      
       LABOR
       77  NUMBER OF OPERATORS                                .77                                       .94 
       78  NUMBER OF WORKERS                                  .98                                      1.17 
       79  TOTAL WORK DAYS                                    153                                       215 
       80  VALUE FARM PRODUCTION/WORKER                   117,435                                   152,987 
       81  NET FARM INCOME/WORKER                          31,975                                    40,629 
      
       PER OPERATOR BASIS     
       82  TOTAL ASSETS                                   656,666                                   688,086 
       83  VALUE OF FARM PRODUCTION                       149,972                                   189,171 
       84  NET FARM INCOME                                 40,833                                    50,238 
      
       OTHER FACTORS    
       85  % CROP ACRES IRRIGATED                            2.68                                      6.40 
       86  % TILLABLE LAND                                  20.42                                     50.29 
       87  CROP MACH COST/TOT EXPENSE(%)                    17.92                                     29.09 
      
       ACRES                              TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT    
       88  TOTAL ACRES                     1008   414    491   369    751   314       1242   437    569   377    864   403    
       89  NON-IRRIGATED CROP ACRES         222   374    150   313    153   235        590   433    278   365    401   384    
       90  IRRIGATED CROP ACRES             127    18    106    12    101    10        273    64    193    38    221    46    
       91  TOTAL CROP ACRES                 226   377    153   314    155   239        625   437    295   368    423   388    
       92  PASTURE ACRES                    905   354    397   309    886   223        822   327    391   274    710   256    
       93  FARMSTEAD ACRES                   52   220     50   206     28    45         52   210     47   189     38    57    
      
       CROP VALUE, COSTS, ACRES              TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE 
       94  ACRES                                           203           197                         625           614  
       95  CROP MACHINERY INVESTMENT           38,740        190.98        196.92         92,283        147.74        150.32  
       96  CROP MACHINERY COST                 15,141         74.64         76.96         38,242         61.22         62.29  
       97  GROSS CROP VALUE                    39,579        181.18        186.81        124,909        199.98        203.47  
       98  CROP PRODUCTION COSTS               35,616        166.38        171.55         87,929        140.13        142.57  
      
       NON-IRRIGATED ACRES                       AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
       99  CORN                           133     64     52   126.1    54   134.3    221    139     81   132.6   108   134.9  
      100  GRAIN SORGHUM                  125     63     51    84.6    48    81.4    249    137     89    83.1   103    85.0  
      101  SOYBEANS                       189     84     63    37.0    65    36.0    297    185     95    38.2   146    38.4  
      102  SUNFLOWERS                                                                 16     65     43    13.5    77    11.4  
      103  WHEAT                          211     92     66    40.4    79    41.7    369    230    119    41.4   176    41.1  
      104  OTHER CROPS                     27     52     67            25             32     76     81            55    
      105  ALFALFA                        104     48     39     3.9    41     3.6    155     70     50     3.6    66     4.4  
      106  OTHER HAY & FORAGE             241     92     63            84            253    123     73            99    
      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                            10     75     83   200.3    42   179.1     42    196    145   197.8   154   198.6  
      111  GRAIN SORGHUM                    5     80                   72    73.8     14     56                   48    85.4  
      112  SOYBEANS                         7     96     92    58.4                   37    106    112    45.2    76    54.9  
      113  SUNFLOWERS   
      114  WHEAT                                                                      18    113     69    36.1   119    45.4  
      115  OTHER CROPS  
      116  ALFALFA                          4     66                                  11    146    117     5.7   150     4.5  
      117  OTHER HAY & FORAGE                                                          9    109     46           110    
      118  VEGETABLES   
      119  TRUCK CROPS  
      120  FRUIT - FLOWERS - TREES  
      
       AVERAGE LIVESTOCK INVENTORIES AND SALES  
      121  BEEF COWS                                           45                                        37 
      122  DAIRY COWS                                           6                                         4 
      123  EWES                                                 2                                         4 
      124  SOWS                                                 4                                         1 
      125  BEEF PURCH. FOR RESALE SALES                       134                                        80 
      126  SWINE PURCH. FOR RESALE SALES                       12                                        14 
      127  TURKEYS                                          2,726                                       305 
      
      
       2004 DATA - KANSAS     
       INCOME AND EXPENSE ANALYSIS  
       SORTED BY ACRES                         ***     851 -     1300 ***                ***    1301 -     1750 ***     
                                                        383 FARMS                                 238 FARMS 
      
             ITEM                                        PER FARM                                  PER FARM 
      
        1  BEEF                                            57,808                                    73,858 
        2  DAIRY AND MILK                                   7,362                                    11,657 
        3  SHEEP                                              131                                       222 
        4  SWINE                                           14,156                                     2,992 
        5  POULTRY AND EGGS                                 1,379                                         2 
        6  OTHER LIVESTOCK                                  1,068                                      -415 
        7  CUSTOM FEEDING                                   1,333                                     2,495 
        8  FEED PURCHASED                                 -18,881                                   -23,994 
        9     LIVESTOCK INCOME                       $     64,357                              $     66,818 
      
       10  CORN                                            33,588                                    57,955 
       11  GRAIN SORGHUM                                   15,006                                    19,964 
       12  SOYBEANS                                        36,095                                    53,001 
       13  SUNFLOWERS                                         572                                     1,377 
       14  WHEAT                                           39,526                                    50,199 
       15  HAY AND FORAGE                                  11,342                                     9,944 
       16  OTHER CROP                                       2,301                                     2,630 
       17  GOVERNMENT PAYMENTS                             23,615                                    33,090 
       18  CROP INSURANCE PROCEEDS                          7,145                                    12,626 
       19  OTHER INCOME                                    11,619                                    18,886 
       20     VALUE OF FARM PRODUCTION               $    245,167                              $    326,491 
      
       21  HIRED LABOR                                      8,360                                    10,212 
       22  MACHINERY REPAIRS                               19,112                                    24,057 
       23  IRRIGATION REPAIRS                                 772                                     1,400 
       24  BUILDING REPAIRS                                 1,644                                     1,982 
       25  INTEREST PAID                                   12,818                                    18,274 
       26  SEED-OTHER CROP EXPENSE                         16,094                                    23,180 
       27  CROP INSURANCE                                   5,187                                     7,224 
       28  FERTILIZER-LIME                                 24,493                                    32,466 
       29  MACHINE HIRE                                     8,075                                    12,601 
       30  ORGANIZATION FEE, PUBLICATION                    2,735                                     3,287 
       31  VET-MED-DRUGS                                    2,766                                     3,318 
       32  CROP STORAGE-MARKETING                           1,198                                     1,554 
       33  LIVESTOCK MARKETING-BREEDING                     2,825                                     1,672 
       34  DAIRY EXPENSE                                      332                                       863 
       35  GAS-FUEL-OIL                                    12,327                                    16,235 
       36  IRRIGATION ENERGY                                2,994                                     5,687 
       37  REAL ESTATE TAXES                                4,201                                     4,867 
       38  PERSONAL PROPERTY TAXES                            796                                       893 
       39  GENERAL FARM INSURANCE                           4,309                                     5,313 
       40  UTILITIES                                        3,896                                     4,304 
       41  CASH FARM RENT                                  14,757                                    17,234 
       42  HERBICIDE-INSECTICIDE                           13,300                                    18,509 
       43  CONSERVATION                                       434                                       407 
       44  AUTO EXPENSE                                       957                                       834 
       45     TOTAL OPERATING EXPENSE                $    164,383                              $    216,374 
      
       46  DEPRECIATION-MACHINERY                          18,408                                    25,119 
       47  DEPRECIATION-BUILDINGS                           2,001                                     2,080 
       48     TOTAL FARM EXPENSE                     $    184,791                              $    243,573 
      
       49     NET FARM INCOME                        $     60,375                              $     82,918 
      
       50  UNPAID FAMILY LABOR                              1,586                                     2,203 
       51  UNPAID OPERATOR LABOR                           27,282                                    29,292 
       52  MANAGEMENT CHARGE                               14,048                                    18,644 
       53  CURRENT ASSET CHARGE - 8%                       10,662                                    12,339 
       54  NONCURRENT ASSET CHARGE - 8%                    29,065                                    36,998 
       55  RETURN LABOR-MANAGEMENT                         19,062                                    31,378 
       56  RETURN TO CAPITAL                               30,277                                    51,054 
       57  ASSET TURNOVER RATIO                             .3316                                     .3457 
       58  OPERATING PROFIT MARGIN RATIO                    .1235                                     .1564 
       59  % RETURN ON ASSETS                               .0410                                     .0541 
       60  % RETURN ON EQUITY                               .0352                                     .0532 
       61  TOTAL EXPENSE RATIO                              .7537                                     .7460 
       62  ADJUSTED TOTAL EXPENSE RATIO                     .9288                                     .8996 
       63  ECONOMIC TOTAL EXPENSE RATIO                    1.0908                                    1.0507 
      
       ASSETS/LOANS/FINANCIAL RATIOS             JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31    
      
       64  CURRENT ASSETS                          199,530               227,210             256,122               292,443    
       65  NONCURRENT ASSETS                       516,046               535,951             650,334               689,719    
       66  CURRENT LIABILITIES                      79,204                80,993             114,291               125,795    
       67  NONCURRENT LIABILITIES                  159,659               165,709             202,627               212,472    
       68  CURRENT RATIO                              2.52                  2.81                2.24                  2.32    
       69  DEBT TO ASSET RATIO                         .33                   .32                 .35                   .34    
      
       2004 DATA - KANSAS     
       ANALYSIS OF THE FARM BUSINESS
       SORTED BY ACRES                         ***     851 -     1300 ***                ***    1301 -     1750 ***     
      
       AVERAGE ASSET & NET WORTH VALUES   
       70  BREEDING LIVESTOCK                              42,108                                    41,221 
       71  MACHINERY AND EQUIPMENT                         57,977                                    83,686 
       72  MOTOR VEHICLES & LISTED PROPE                   99,228                                   128,463 
       73  BUILDINGS                                       19,054                                    21,625 
       74  OWNED LAND                                     336,884                                   412,916 
       75  TOTAL ASSETS                                   739,368                                   944,309 
       76  NET WORTH                                      496,585                                   616,716 
      
       LABOR
       77  NUMBER OF OPERATORS                               1.01                                      1.08 
       78  NUMBER OF WORKERS                                 1.35                                      1.50 
       79  TOTAL WORK DAYS                                    295                                       380 
       80  VALUE FARM PRODUCTION/WORKER                   180,505                                   216,750 
       81  NET FARM INCOME/WORKER                          44,452                                    55,048 
      
       PER OPERATOR BASIS     
       82  TOTAL ASSETS                                   731,726                                   870,432 
       83  VALUE OF FARM PRODUCTION                       242,633                                   300,949 
       84  NET FARM INCOME                                 59,751                                    76,431 
      
       OTHER FACTORS    
       85  % CROP ACRES IRRIGATED                            8.18                                     11.63 
       86  % TILLABLE LAND                                  62.80                                     72.51 
       87  CROP MACH COST/TOT EXPENSE(%)                    31.90                                     31.97 
      
       ACRES                              TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT    
       88  TOTAL ACRES                     1707   383    708   324   1140   372       2077   238    761   205   1484   228    
       89  NON-IRRIGATED CROP ACRES         989   381    411   316    685   361       1331   238    468   199    989   226    
       90  IRRIGATED CROP ACRES             420    80    183    46    393    64        425    98    257    52    368    77    
       91  TOTAL CROP ACRES                1072   383    435   318    742   367       1506   238    533   200   1115   226    
       92  PASTURE ACRES                    872   267    386   215    713   210        740   173    327   134    668   126    
       93  FARMSTEAD ACRES                   62   168     53   156     52    43         80    99     61    92     65    36    
      
       CROP VALUE, COSTS, ACRES              TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE 
       94  ACRES                                          1072          1037                        1506          1417  
       95  CROP MACHINERY INVESTMENT          140,105        130.70        135.12        191,588        127.19        135.23  
       96  CROP MACHINERY COST                 58,944         54.99         56.84         77,876         51.70         54.97  
       97  GROSS CROP VALUE                   211,515        197.32        203.98        299,140        198.60        211.14  
       98  CROP PRODUCTION COSTS              144,586        134.88        139.44        195,487        129.78        137.98  
      
       NON-IRRIGATED ACRES                       AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
       99  CORN                           187    244    123   130.8   185   126.4    118    314    169   131.7   226   126.0  
      100  GRAIN SORGHUM                  240    216    103    87.7   171    85.3    160    292    125    85.8   243    82.9  
      101  SOYBEANS                       239    315    143    37.5   236    36.4    148    425    184    38.9   328    38.4  
      102  SUNFLOWERS                      12     79     89    14.8    33    13.0     16    101     46    16.4    99    14.9  
      103  WHEAT                          348    416    172    40.3   313    39.9    221    537    194    37.4   430    37.6  
      104  OTHER CROPS                     32    122    125           107             16     68     64            50    
      105  ALFALFA                        149     97     55     3.5   100     5.2     86     91     43     3.8    95     4.0  
      106  OTHER HAY & FORAGE             196    129     78            99            118    148     92           119    
      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                            54    261    110   193.6   253   193.1     79    257    152   180.3   250   197.4  
      111  GRAIN SORGHUM                   18    116     89   127.8   117    92.8     23     86     82   125.9    82   118.3  
      112  SOYBEANS                        46    164    100    51.0   156    51.1     54    176     99    50.3   171    56.3  
      113  SUNFLOWERS                       5    120                  122    18.4      7    146                   84    14.4  
      114  WHEAT                           32    184    106    40.2   169    45.7     39    133    134    35.6   117    39.8  
      115  OTHER CROPS                      9    137     49           115              7    137                  150    
      116  ALFALFA                         14    174    111     4.4   121     5.1     14    199    100     5.5   298     3.7  
      117  OTHER HAY & FORAGE              13     78     63            71             20    115     98           120    
      118  VEGETABLES   
      119  TRUCK CROPS  
      120  FRUIT - FLOWERS - TREES  
      
       AVERAGE LIVESTOCK INVENTORIES AND SALES  
      121  BEEF COWS                                           34                                        35 
      122  DAIRY COWS                                           1                                         3 
      123  EWES                                                 1 
      124  SOWS                                                 7                                         2 
      125  BEEF PURCH. FOR RESALE SALES                        67                                       120 
      126  SWINE PURCH. FOR RESALE SALES                       65 
      127  TURKEYS                                            173 
      
      
       2004 DATA - KANSAS     
       INCOME AND EXPENSE ANALYSIS  
       SORTED BY ACRES                         ***    1751 -     2250 ***                ***    2251 -     2750 ***     
                                                        154 FARMS                                 111 FARMS 
      
             ITEM                                        PER FARM                                  PER FARM 
      
        1  BEEF                                            86,862                                    72,475 
        2  DAIRY AND MILK                                  14,425                                    22,112 
        3  SHEEP                                            1,866                                        -4 
        4  SWINE                                           11,971                                     2,353 
        5  POULTRY AND EGGS                                     6                                       253 
        6  OTHER LIVESTOCK                                   -605                                       -16 
        7  CUSTOM FEEDING                                  32,840                                    14,924 
        8  FEED PURCHASED                                 -48,245                                   -31,198 
        9     LIVESTOCK INCOME                       $     99,119                              $     80,900 
      
       10  CORN                                            81,336                                    97,010 
       11  GRAIN SORGHUM                                   30,021                                    23,949 
       12  SOYBEANS                                        80,191                                    58,595 
       13  SUNFLOWERS                                         551                                     3,567 
       14  WHEAT                                           63,816                                    75,635 
       15  HAY AND FORAGE                                  13,018                                     8,168 
       16  OTHER CROP                                       5,645                                     5,617 
       17  GOVERNMENT PAYMENTS                             45,507                                    48,258 
       18  CROP INSURANCE PROCEEDS                         11,512                                    27,573 
       19  OTHER INCOME                                    28,221                                    27,390 
       20     VALUE OF FARM PRODUCTION               $    458,937                              $    456,662 
      
       21  HIRED LABOR                                     20,745                                    25,245 
       22  MACHINERY REPAIRS                               34,494                                    33,393 
       23  IRRIGATION REPAIRS                               1,416                                     2,366 
       24  BUILDING REPAIRS                                 1,934                                     2,409 
       25  INTEREST PAID                                   23,749                                    20,699 
       26  SEED-OTHER CROP EXPENSE                         33,529                                    32,436 
       27  CROP INSURANCE                                  10,716                                    11,977 
       28  FERTILIZER-LIME                                 44,564                                    47,396 
       29  MACHINE HIRE                                    14,253                                    16,915 
       30  ORGANIZATION FEE, PUBLICATION                    3,906                                     3,749 
       31  VET-MED-DRUGS                                    4,743                                     5,774 
       32  CROP STORAGE-MARKETING                           2,492                                     2,417 
       33  LIVESTOCK MARKETING-BREEDING                     3,702                                     3,566 
       34  DAIRY EXPENSE                                      631                                     1,071 
       35  GAS-FUEL-OIL                                    20,451                                    21,829 
       36  IRRIGATION ENERGY                                5,557                                    11,780 
       37  REAL ESTATE TAXES                                6,162                                     5,592 
       38  PERSONAL PROPERTY TAXES                          1,440                                     1,255 
       39  GENERAL FARM INSURANCE                           7,367                                     6,957 
       40  UTILITIES                                        6,655                                     6,046 
       41  CASH FARM RENT                                  29,862                                    26,509 
       42  HERBICIDE-INSECTICIDE                           27,571                                    28,350 
       43  CONSERVATION                                       821                                       421 
       44  AUTO EXPENSE                                       800                                       881 
       45     TOTAL OPERATING EXPENSE                $    307,560                              $    319,033 
      
       46  DEPRECIATION-MACHINERY                          34,882                                    35,756 
       47  DEPRECIATION-BUILDINGS                           3,807                                     3,596 
       48     TOTAL FARM EXPENSE                     $    346,249                              $    358,386 
      
       49     NET FARM INCOME                        $    112,688                              $     98,276 
      
       50  UNPAID FAMILY LABOR                              2,849                                     2,412 
       51  UNPAID OPERATOR LABOR                           33,294                                    31,573 
       52  MANAGEMENT CHARGE                               25,321                                    22,916 
       53  CURRENT ASSET CHARGE - 8%                       16,197                                    12,987 
       54  NONCURRENT ASSET CHARGE - 8%                    42,101                                    44,781 
       55  RETURN LABOR-MANAGEMENT                         51,542                                    38,096 
       56  RETURN TO CAPITAL                               74,973                                    62,074 
       57  ASSET TURNOVER RATIO                             .3942                                     .4066 
       58  OPERATING PROFIT MARGIN RATIO                    .1634                                     .1359 
       59  % RETURN ON ASSETS                               .0644                                     .0553 
       60  % RETURN ON EQUITY                               .0703                                     .0573 
       61  TOTAL EXPENSE RATIO                              .7545                                     .7848 
       62  ADJUSTED TOTAL EXPENSE RATIO                     .8884                                     .9094 
       63  ECONOMIC TOTAL EXPENSE RATIO                    1.0154                                    1.0359 
      
       ASSETS/LOANS/FINANCIAL RATIOS             JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31    
      
       64  CURRENT ASSETS                          335,877               391,419             314,876               342,370    
       65  NONCURRENT ASSETS                       773,312               827,744             772,594               816,216    
       66  CURRENT LIABILITIES                     150,091               172,287             165,703               166,861    
       67  NONCURRENT LIABILITIES                  263,289               285,249             224,338               244,946    
       68  CURRENT RATIO                              2.24                  2.27                1.90                  2.05    
       69  DEBT TO ASSET RATIO                         .37                   .38                 .36                   .36    
      
       2004 DATA - KANSAS     
       ANALYSIS OF THE FARM BUSINESS
       SORTED BY ACRES                         ***    1751 -     2250 ***                ***    2251 -     2750 ***     
      
       AVERAGE ASSET & NET WORTH VALUES   
       70  BREEDING LIVESTOCK                              44,857                                    44,899 
       71  MACHINERY AND EQUIPMENT                        113,270                                   117,411 
       72  MOTOR VEHICLES & LISTED PROPE                  176,578                                   169,574 
       73  BUILDINGS                                       37,409                                    36,465 
       74  OWNED LAND                                     453,342                                   442,756 
       75  TOTAL ASSETS                                 1,164,176                                 1,123,028 
       76  NET WORTH                                      728,718                                   722,104 
      
       LABOR
       77  NUMBER OF OPERATORS                               1.23                                      1.16 
       78  NUMBER OF WORKERS                                 2.06                                      2.08 
       79  TOTAL WORK DAYS                                    508                                       540 
       80  VALUE FARM PRODUCTION/WORKER                   222,393                                   219,245 
       81  NET FARM INCOME/WORKER                          54,607                                    47,183 
      
       PER OPERATOR BASIS     
       82  TOTAL ASSETS                                   944,092                                   960,371 
       83  VALUE OF FARM PRODUCTION                       372,177                                   390,520 
       84  NET FARM INCOME                                 91,385                                    84,042 
      
       OTHER FACTORS    
       85  % CROP ACRES IRRIGATED                            9.69                                     12.09 
       86  % TILLABLE LAND                                  74.38                                     83.87 
       87  CROP MACH COST/TOT EXPENSE(%)                    29.99                                     30.88 
      
       ACRES                              TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT    
       88  TOTAL ACRES                     2663   154    944   125   1935   151       2946   111    968    91   2172   110    
       89  NON-IRRIGATED CROP ACRES        1789   154    611   121   1352   149       2172   111    679    89   1642   110    
       90  IRRIGATED CROP ACRES             558    53    273    27    516    43        572    58    295    34    454    51    
       91  TOTAL CROP ACRES                1981   154    667   122   1481   151       2471   111    783    90   1852   110    
       92  PASTURE ACRES                    820   114    332    89    779    82        769    65    333    48    630    54    
       93  FARMSTEAD ACRES                  161    72    114    62    152    30         59    46     40    40     64    17    
      
       CROP VALUE, COSTS, ACRES              TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE 
       94  ACRES                                          1981          1901                        2471          2067  
       95  CROP MACHINERY INVESTMENT          257,116        129.81        135.28        260,988        105.63        126.27  
       96  CROP MACHINERY COST                103,837         52.43         54.63        110,657         44.79         53.54  
       97  GROSS CROP VALUE                   431,055        217.63        226.79        428,990        173.63        207.56  
       98  CROP PRODUCTION COSTS              271,912        136.39        142.13        289,931        117.35        140.28  
      
       NON-IRRIGATED ACRES                       AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
       99  CORN                            96    423    232   146.5   301   139.6     51    535    214   111.8   449   120.2  
      100  GRAIN SORGHUM                  105    379    172    93.9   329    88.9     74    374    140    75.8   324    68.1  
      101  SOYBEANS                       111    571    230    39.4   446    38.9     47    617    232    39.6   509    40.3  
      102  SUNFLOWERS                       7     98                   80    12.4     13    200                  175    10.9  
      103  WHEAT                          142    678    238    40.4   557    39.2    107    888    291    30.9   698    30.6  
      104  OTHER CROPS                     11    175    111           196     
      105  ALFALFA                         52    160     68     3.4   149     4.1     23    169    116     4.3   146     3.9  
      106  OTHER HAY & FORAGE              73    151     72           137             45    165    102           124    
      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                            43    330    192   199.1   318   195.9     35    379    218   204.6   369   205.3  
      111  GRAIN SORGHUM                    8    146                  154   100.5     19    115    108    90.3    85   109.9  
      112  SOYBEANS                        39    210    138    52.0   190    53.2     36    198    120    47.0   168    50.5  
      113  SUNFLOWERS                       5    135                  120     9.9      6    182                  130    14.7  
      114  WHEAT                           16    187    124    29.0   208    47.6     33    227    170    35.3   216    40.6  
      115  OTHER CROPS  
      116  ALFALFA                          8    153                  160     6.0     10    181    111     5.2   132     5.4  
      117  OTHER HAY & FORAGE              14    132     87           132             15    136    141            77    
      118  VEGETABLES   
      119  TRUCK CROPS  
      120  FRUIT - FLOWERS - TREES  
      
       AVERAGE LIVESTOCK INVENTORIES AND SALES  
      121  BEEF COWS                                           33                                        16 
      122  DAIRY COWS                                           4                                         5 
      123  EWES   
      124  SOWS                                                 7 
      125  BEEF PURCH. FOR RESALE SALES                       123                                       111 
      126  SWINE PURCH. FOR RESALE SALES                        3                                        25 
      127  TURKEYS
      
      
       2004 DATA - KANSAS     
       INCOME AND EXPENSE ANALYSIS  
       SORTED BY ACRES                         ***    2751 -     3250 ***                ***    3251 -          ***     
                                                         52 FARMS                                  89 FARMS 
      
             ITEM                                        PER FARM                                  PER FARM 
      
        1  BEEF                                           139,682                                    66,382 
        2  DAIRY AND MILK                                    -409                                     9,371 
        3  SHEEP                                                5                                        -2 
        4  SWINE                                          108,566                                    40,314 
        5  POULTRY AND EGGS                                     1                                       261 
        6  OTHER LIVESTOCK                                 -7,269                                      -844 
        7  CUSTOM FEEDING                                  10,619                                     7,664 
        8  FEED PURCHASED                                -125,863                                   -31,982 
        9     LIVESTOCK INCOME                       $    125,332                              $     91,164 
      
       10  CORN                                           158,225                                   198,666 
       11  GRAIN SORGHUM                                   32,282                                    50,518 
       12  SOYBEANS                                        80,121                                    89,984 
       13  SUNFLOWERS                                       4,553                                     4,746 
       14  WHEAT                                           85,936                                   110,686 
       15  HAY AND FORAGE                                  13,295                                    12,522 
       16  OTHER CROP                                       5,689                                    17,990 
       17  GOVERNMENT PAYMENTS                             57,558                                    94,316 
       18  CROP INSURANCE PROCEEDS                         32,597                                    74,832 
       19  OTHER INCOME                                    23,316                                    57,341 
       20     VALUE OF FARM PRODUCTION               $    618,904                              $    802,766 
      
       21  HIRED LABOR                                     37,314                                    60,226 
       22  MACHINERY REPAIRS                               43,991                                    54,485 
       23  IRRIGATION REPAIRS                               2,518                                     5,997 
       24  BUILDING REPAIRS                                 3,856                                     4,170 
       25  INTEREST PAID                                   37,224                                    33,011 
       26  SEED-OTHER CROP EXPENSE                         44,179                                    71,950 
       27  CROP INSURANCE                                  17,853                                    20,907 
       28  FERTILIZER-LIME                                 58,117                                    78,470 
       29  MACHINE HIRE                                    22,577                                    41,035 
       30  ORGANIZATION FEE, PUBLICATION                    5,180                                     6,906 
       31  VET-MED-DRUGS                                    6,046                                     4,074 
       32  CROP STORAGE-MARKETING                           2,491                                     7,712 
       33  LIVESTOCK MARKETING-BREEDING                     4,067                                     1,846 
       34  DAIRY EXPENSE                                      168                                       535 
       35  GAS-FUEL-OIL                                    29,008                                    37,212 
       36  IRRIGATION ENERGY                               14,406                                    29,684 
       37  REAL ESTATE TAXES                                6,533                                     7,983 
       38  PERSONAL PROPERTY TAXES                          1,331                                     2,048 
       39  GENERAL FARM INSURANCE                           9,397                                    12,109 
       40  UTILITIES                                        9,935                                     9,397 
       41  CASH FARM RENT                                  30,013                                    38,649 
       42  HERBICIDE-INSECTICIDE                           42,644                                    56,614 
       43  CONSERVATION                                       672                                       698 
       44  AUTO EXPENSE                                       882                                     1,509 
       45     TOTAL OPERATING EXPENSE                $    430,403                              $    587,226 
      
       46  DEPRECIATION-MACHINERY                          44,818                                    59,785 
       47  DEPRECIATION-BUILDINGS                           5,459                                     7,158 
       48     TOTAL FARM EXPENSE                     $    480,679                              $    654,169 
      
       49     NET FARM INCOME                        $    138,224                              $    148,597 
      
       50  UNPAID FAMILY LABOR                              2,337                                     1,871 
       51  UNPAID OPERATOR LABOR                           33,075                                    34,160 
       52  MANAGEMENT CHARGE                               33,820                                    35,709 
       53  CURRENT ASSET CHARGE - 8%                       11,195                                    23,310 
       54  NONCURRENT ASSET CHARGE - 8%                    52,591                                    68,063 
       55  RETURN LABOR-MANAGEMENT                         72,102                                    55,354 
       56  RETURN TO CAPITAL                              106,216                                   109,869 
       57  ASSET TURNOVER RATIO                             .4065                                     .4417 
       58  OPERATING PROFIT MARGIN RATIO                    .1716                                     .1369 
       59  % RETURN ON ASSETS                               .0698                                     .0605 
       60  % RETURN ON EQUITY                               .0865                                     .0673 
       61  TOTAL EXPENSE RATIO                              .7767                                     .8149 
       62  ADJUSTED TOTAL EXPENSE RATIO                     .8885                                     .9043 
       63  ECONOMIC TOTAL EXPENSE RATIO                     .9916                                    1.0181 
      
       ASSETS/LOANS/FINANCIAL RATIOS             JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31    
      
       64  CURRENT ASSETS                          457,656               505,245             488,544               538,422    
       65  NONCURRENT ASSETS                     1,006,096             1,076,149           1,258,038             1,349,896    
       66  CURRENT LIABILITIES                     331,154               351,870             205,271               238,954    
       67  NONCURRENT LIABILITIES                  370,316               397,153             437,858               468,511    
       68  CURRENT RATIO                              1.38                  1.44                2.38                  2.25    
       69  DEBT TO ASSET RATIO                         .48                   .47                 .37                   .37    
      
       2004 DATA - KANSAS     
       ANALYSIS OF THE FARM BUSINESS
       SORTED BY ACRES                         ***    2751 -     3250 ***                ***    3251 -          ***     
      
       AVERAGE ASSET & NET WORTH VALUES   
       70  BREEDING LIVESTOCK                              50,885                                    45,006 
       71  MACHINERY AND EQUIPMENT                        150,585                                   198,306 
       72  MOTOR VEHICLES & LISTED PROPE                  213,078                                   268,476 
       73  BUILDINGS                                       68,024                                    68,155 
       74  OWNED LAND                                     567,272                                   720,313 
       75  TOTAL ASSETS                                 1,522,573                                 1,817,450 
       76  NET WORTH                                      797,326                                 1,142,153 
      
       LABOR
       77  NUMBER OF OPERATORS                               1.22                                      1.26 
       78  NUMBER OF WORKERS                                 2.46                                      2.88 
       79  TOTAL WORK DAYS                                    715                                       868 
       80  VALUE FARM PRODUCTION/WORKER                   251,430                                   278,109 
       81  NET FARM INCOME/WORKER                          56,154                                    51,480 
      
       PER OPERATOR BASIS     
       82  TOTAL ASSETS                                 1,242,917                                 1,436,528 
       83  VALUE OF FARM PRODUCTION                       505,227                                   634,513 
       84  NET FARM INCOME                                112,836                                   117,452 
      
       OTHER FACTORS    
       85  % CROP ACRES IRRIGATED                           15.75                                     13.64 
       86  % TILLABLE LAND                                  84.41                                     87.64 
       87  CROP MACH COST/TOT EXPENSE(%)                    29.23                                     29.50 
      
       ACRES                              TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT    
       88  TOTAL ACRES                     3512    52   1045    47   2567    52       5175    89   1615    70   3905    89    
       89  NON-IRRIGATED CROP ACRES        2497    52    615    47   1942    52       4029    89   1186    70   3096    89    
       90  IRRIGATED CROP ACRES            1012    24    340    15    834    23       1197    46    510    28    927    44    
       91  TOTAL CROP ACRES                2964    52    723    47   2310    52       4536    89   1390    70   3442    89    
       92  PASTURE ACRES                    748    34    471    27    605    21       1102    46    416    31   1220    31    
       93  FARMSTEAD ACRES                  121    25     96    25     69     9        178    35     94    30    215    16    
      
       CROP VALUE, COSTS, ACRES              TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE 
       94  ACRES                                          2964          2706                        4536          3926  
       95  CROP MACHINERY INVESTMENT          326,577        110.16        120.67        445,407         98.20        113.44  
       96  CROP MACHINERY COST                140,512         47.40         51.92        193,007         42.55         49.16  
       97  GROSS CROP VALUE                   590,405        199.16        218.15        748,622        165.05        190.67  
       98  CROP PRODUCTION COSTS              379,942        128.17        140.39        557,173        122.84        141.91  
      
       NON-IRRIGATED ACRES                       AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
       99  CORN                            35    628    216   104.8   549   114.3     53    923    380    85.0   722    95.0  
      100  GRAIN SORGHUM                   36    534    165    82.2   464    77.0     56    815    351    55.3   612    62.0  
      101  SOYBEANS                        25    746    207    31.6   589    35.5     37   1261    481    27.2  1015    30.2  
      102  SUNFLOWERS                       6    265    113    12.6   171    13.0      8    277                  279    11.8  
      103  WHEAT                           51    934    259    35.5   777    34.0     89   1512    431    24.8  1206    26.6  
      104  OTHER CROPS                      4     68                                   8    579    209           633    
      105  ALFALFA                         15    183     72     3.2   184     4.1     11    167     97     3.9   161     4.2  
      106  OTHER HAY & FORAGE              19    155    118           130             28    296     79           353    
      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                            21    548    233   203.2   471   205.2     37    755    288   195.6   608   198.2  
      111  GRAIN SORGHUM                    7    143                  139    91.0     15    256    259   112.8   212   114.0  
      112  SOYBEANS                        16    414    183    52.5   356    49.5     29    345    227    48.7   255    50.9  
      113  SUNFLOWERS                       6    124                  124    16.0      4    181                  121    23.1  
      114  WHEAT                           15    282    155    33.6   230    50.5     29    329    188    37.1   276    43.7  
      115  OTHER CROPS                                                                 4    295                  264    
      116  ALFALFA                          4    222                                   5    203                  143     4.7  
      117  OTHER HAY & FORAGE               6     69     53                           13    192    136           177    
      118  VEGETABLES   
      119  TRUCK CROPS  
      120  FRUIT - FLOWERS - TREES  
      
       AVERAGE LIVESTOCK INVENTORIES AND SALES  
      121  BEEF COWS                                           36                                        24 
      122  DAIRY COWS                                                                                     2 
      123  EWES   
      124  SOWS                                                44 
      125  BEEF PURCH. FOR RESALE SALES                       290                                       114 
      126  SWINE PURCH. FOR RESALE SALES  
      127  TURKEYS