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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.
Hello, Depreciation starts as of the âservice dateâ and for this asset your service date was 2011, not when you moved in. So, start depreciation for 27.5 years starting in 2011 using straight line with a mid-month convention.