Yes, @sandbeha1993 is correct, that generally dog and cat breeding is considered a hobby. Please review our FAQ to determine, Is this a business or hobby? However, if you are truly in business then typically you would report the animals under other miscellaneous expenses instead of depreciating them on your Schedule C.
If you are operating a farm, then in that situation the cats would be listed as an asset. Per IRS Pub 225, you are in the business of farming if you cultivate, operate, or manage a farm for profit, either as owner or tenant.
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