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Best Answer: If you *don't* use section 179, you depreciate over the class life of the animal. Typical breeding animals have a class life of 7-10 years. (You don't depreciate animals that are raised to be sold.) If the animal dies, you show the loss.
Adult: for Stallions, Mares and Geldings, two years and over, which meet the Societyâs classification standards. Foals: for Colts, Fillies and Geldings up to the age of four years, which meet the Societyâs classification standards. Buckskin-A Bay/Brown horse with the cream gene.If a horse is not an obvious cream to dark gold buckskin then we must perform a DNA test. The DNA test must test for the cream gene and the agouti gene. Stallions must have proven parentage. Dun-Any base colored horse that carries a Dun gene.dult: for Stallions, Mares and Geldings, two years and over, which meet the Societyâs classification standards. Foals: for Colts, Fillies and Geldings up to the age of four years, which meet the Societyâs classification standards. Buckskin-A Bay/Brown horse with the cream gene.