.25 Animals Definition
 
Animals may be countable or not countable as a resource, self employment, or an expense, depending on their use.
 
Animals used as assistants are considered as a resource when the animal meets professional training requirements. Such animals include, but are not limited to, the following:
 
Seeing-eye animals
Hearing-ear animals
 
Maintenance costs incurred to care for animals used as assistants may be allowed as medical expenses.
 
For policy and procedures regarding animals used as assistants, see Animal Assistants.
 
The following animals are considered resources:
 
Animals used for home consumption
Animals that produce items used for home consumption
Exotic animals
Pets
 
For policy and procedures regarding animals considered resources, see Livestock.
 
Animals used to produce income through any of the following means are not considered resources, but the income they produce is considered self employment:
 
Animals that are raised to sell
Animals whose products are sold
Animals that include, but are not limited to, the following:
Animals used for stud service
Guard animals
Racing animals (e.g., horses, dogs)
Show animals
 
For policy and procedures regarding animals used to produce self employment income, see Animals - SEEI.