V osnovno čredo je vključena plemenska živina, govedo, namenjeno za proizvodnjo mleka, ovce, rejene za volno in delovna živina (živina za zakol, vključno s perutnino, ni osnovno sredstvo).
Animals which serve as fixed assets include, for example, breeding animals, dairy cattle, sheep reared for their wool and draught animals (animals for slaughter, including poultry, are not fixed assets).