G Pets and Livestock
 
(01/01/19 - 12/31/19)
Animals may be countable or not countable as a resource, income, or an expense, depending on their use.
 
The following animals are considered a resource and are not countable:
 
Animals raised for household use.
Animals raised to produce items for household use.
 
NOTE Key these animals on OTAS using the LI Other Assets Code.
 
Animals used to produce income through any of the following means are not considered resources:
 
Animals that are raised to sell
Animals whose products are sold
Animals used for stud service
Guard animals
Racing animals (e.g., horses, dogs)
Show animals
 
NOTE The income produced is considered self-employment. (See Self-Employment - Animals)
 
All other animals are considered pets. Do not key pets as a resource in AZTECS.