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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.
How long will it take for my horse to show clinical signs of the disease after he/she has been exposed to the disease? Horses can shed the EHV-1 from the onset of clinical signs until 1-2 weeks after the clinical signs are gone. A 21 day quarantine period following the disease is recommended.