                 FILE LAYOUT FOR SCHEDULE RI-C OPERATING EXPENSES
                           DATA DELIMITED BY COMMAS
                                              
                                       
         VARIABLE    FIELD  DEC.         
             NAME     TYPE  POS.  VARIABLE DESCRIPTION 
  ---------------  -------  ----  --------------------------------------
           SYSTEM  Numeric     0  System Code
             DIST  Numeric     0  District Code
            ASSOC  Numeric     0  Association Code
            MONTH  Numeric     0  Month of Report
             YEAR  Numeric     0  Year of Report
           UNINUM  Numeric     0  System, District, and Association 
                                   codes concatenated
        EXPSALARY  Numeric     0  Salaries and Employee Benefits
           EXPDIR  Numeric     0  Directors' Compensation
          EXPBLDG  Numeric     0  Occupancy and Equipment Expense
          EXPSERV  Numeric     0  Purchased Services
            EXPDP  Numeric     0  Data Processing
          EXPCOMP  Numeric     0  Compensation
         EXPFCSIC  Numeric     0  Farm Credit System Insurance
                                   Corp. premium expense
             OEXP  Numeric     0  Other Operating Expenses
          OPEREXP  Numeric     0  Total Operating Expenses