It is convenient to summarise the effect of the trading stock basis as follows:
| Item | Treatment |
| Stock at beginning of year | Deduction in computing profit |
| Cost of animals bought | Deduction in computing profit |
| Price of animals sold | Addition in computing profit |
| Stock at end of year | Addition in computing profit |
Officers of HMRC sometimes require a numerical reconciliation of animals at the beginning and end of the accounting period, as a test of the accuracy of the accounts. Births and deaths
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