Abstract
The animals of the main herd belong to the fixed assets of the organization, in the accounting of which there have been significant changes. In this regard, the article reveals the issues of evaluation, revaluation, accounting of receipts, depreciation of the cost and write-off of animals of the main herd. Organizational and methodological aspects of accounting for the recognition and movement of animals of the main herd, determining their fair value are proposed. The nomenclature of cost items is recommended for the organization of their accounting by groups of animals on analytical accounts and the reasons for writing off animals from the main herd are systematized.
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