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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.
Horse breeding is reproduction in horses, and particularly the human-directed process of selective breeding of animals, particularly purebred horses of a given breed.Planned matings can be used to produce specifically desired characteristics in domesticated horses.he gestation period lasts for about eleven months, or about 340 days (normal average range 320â370 days). During the early days of pregnancy, the conceptus is mobile, moving about in the uterus until about day 16 when fixation occurs.