On her side of the deal, it brings up the age old question-------she has purchased hay, but at what cost??

Its the age old question of-------how does one depreciate the applicable human parts involved in the transaction?

She has certain expenses that she incurs, including the depr involved.......so unless she is getting something more in the deal than just the bales........she is going to have to be judicial in establishing a cost factor........

I guess she would probably have to consult with a third party in order to value anything else she might be getting in the deal, so..........that would make it a threesome????

When you put the third party into the equation, that might involve branch office accounting..........

And, of course, one would have to keep track of any medical expenses incurred, since those would logically be part of the costs of the deal.......

I dont know--------might want to stay with the local H&R office-------could be a long term sticky mess.........and, if any lingering diseases result, since any related benefits/detriments might last longer than one accounting period, one would have to capitalize and depreciate..........