item defination and codification

Whether animals are defined as stackable item in inventory or non stocable item and treated as fixed asset or expense items? p/s i need a document and would you share me international best practice if any.thank you very much.

stockable /or not expense /

stockable /or not
expense / asset
are business decissions. I dont think any govt round the world provides any provision for it.

But for fixed assets you always have to follow the rules & regulations.
check the IRS site

http://www.irs.gov/irm/part1/irm_01-035-006.html

thanks

thank you very much.