While I agree that there are more important issues at hand, this is a viable question: Can we depreciate something that isn't an inanimate object? I mean seriously, you can depreciate buildings, cars, equipment, etc. and now they want the ability to depreciate an animal? It makes no sense. You know the cost of the industry and you know what happens once you push an animal too far. Horses aren't a toy you can depreciate, they're a living, breathing creature, not a race car on a track.