How to register female bovine animals from 1 to 2 year old?
Female bovine animals from 12 to 24 months (D26) at the opening valuation have to change category at the closing valuation. If the females have not calved during the accounting year, they may be registered at the closing valuation as: D 28 ¿ Breeding heifers if the females are intended for breeding. D 29 ¿ Heifers for fattening if the female are not intended for breeding but for fattening. In case of early calving of the females they can be registered as: D30 ¿ Dairy cows if they produce milk for human consumption. D 32 ¿ Other cows if they do not produce milk for human consumption.
Please note that the presence of females from 1 to 2 year old at the closing valuation implies the presence of bovine animals less than 1 year at the opening valuation or the purchase of female animals less than 2 year old.