Starting point: 2025-12-31
Where the business stood at the end of 2025: money, animals, breeders, equipment, what it owed, and each owner's share. Enter it once; everything you record for 2026 builds from here. Your last tax return and account statements are the best sources.
1. Money in each account on 2025-12-31
What each statement or app showed at the end of the day on 2025-12-31. Leave blank if you didn't use it.
2. Animals for sale on hand (12)
Total cost $285.60Every animal you still had on 2025-12-31 that you planned to sell, with what it had cost you so far (its starting cost plus feed). Breeders go in the next section.
| ID | Species | Sex | Genetics | Hatched or born | Cost | |
|---|---|---|---|---|---|---|
3. Breeders (14)
Paid $21,900.00Animals you keep to breed. ScaleLedger works out how much of each one's cost was used up by 2025-12-31 from when it started breeding. Kept from before this was a business, or fully written off already? Leave Paid blank: it still breeds and shows in your collection, it just has no cost on the books.
| Name or genetics | Species | Sex | Born (year) | Paid | Started breeding | Years it will breed | |
|---|---|---|---|---|---|---|---|
4. Equipment (7)
Paid $5,969.99Racks, tubs, incubators, thermostats and lights you still use. Small supplies don't go here.
| What it is | Pieces | Paid | Bought | Years it lasts | |
|---|---|---|---|---|---|
5. What the business owed on 2025-12-31
6. Each owner’s equity
Each owner's capital account at 2025-12-31, usually the ending capital on last year's K-1. If you don't have it, split by ownership and your ScaleLedger accountant will confirm.