production herd

production herd
A group of living animals or other livestock kept for their products, such as milk or wool, or for their young. It can be treated as a capital asset (see herd basis).
See also: biological asset

Accounting dictionary. 2014.

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  • herd basis — An election to treat a production herd as a capital asset. The election is irrevocable and must be made within two years from the end of the first year of assessment or company accounting period for which the tax liability will be affected by the …   Accounting dictionary

  • Herd-Book — Le registre généalogique est un registre de recensement des individus d une race donnée. Il existe pour presque toutes les races d espèces domestiquées: bovines (herd book) ovines (flock book), porcines, équines (stud book), canines... Un animal… …   Wikipédia en Français

  • Herd-book — Le registre généalogique est un registre de recensement des individus d une race donnée. Il existe pour presque toutes les races d espèces domestiquées: bovines (herd book) ovines (flock book), porcines, équines (stud book), canines... Un animal… …   Wikipédia en Français

  • herd tester — /ˈhɜd tɛstə/ (say herd testuh) noun 1. a person employed by a State government to monitor the milk production of dairy herds. 2. NZ a government officer who tests dairy herds for disease …  

  • Electronic herd — The Electronic Herd is a term coined by Thomas Friedman in his book The Lexus and the Olive Tree. The term covers two different sub groups; Short horn cattle and Long horn cattle.hort Horn CattleShort horn cattle represents all the stock, bonds… …   Wikipedia

  • Runaway production — A Runaway production is a term used by the film industry to describe motion picture productions and television shows that are intended for initial release/exhibition or television broadcast in the U.S., but are actually filmed in another country …   Wikipedia

  • flying herd — noun Britain : a dairy herd kept only for milk production, all calves being sold or discarded and all replacements being brought in from other sources …   Useful english dictionary

  • Livre généalogique — Herd book Le registre généalogique est un registre de recensement des individus d une race donnée. Il existe pour presque toutes les races d espèces domestiquées: bovines (herd book) ovines (flock book), porcines, équines (stud book), canines...… …   Wikipédia en Français

  • Holstein (cattle) — The Holstein or Friesian is a breed of dairy cow known today as the world s highest production dairy animal. Originating in Europe, Holsteins were developed in what is now the Netherlands and more specifically in the two northern provinces of… …   Wikipedia

  • Agriculture and Food Supplies — ▪ 2007 Introduction Bird flu reached Europe and Africa, and concerns over BSE continued to disrupt trade in beef. An international vault for seeds was under construction on an Arctic island. Stocks of important food fish species were reported… …   Universalium

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