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Best Answer: If you *don't* use section 179, you depreciate over the class life of the animal. Typical breeding animals have a class life of 7-10 years. (You don't depreciate animals that are raised to be sold.) If the animal dies, you show the loss.
The average age a horse fully matures, both mentally and physically, is 4-5 years. Although you can start a horse under saddle before 4 or 5 years of age, it's important to remember they are still developing at that age and therefore your training regimen must not be too severe for their developing bodies to handle.hen someone asks what age they should consider starting a horse, most often they are referring specifically to saddle work, in which case the average is around 2-4 years of age.