Business loss on animals used in trade allows deduction of cost less realisation, while stock-in-trade is excluded. Deduction is available for animals used in business otherwise than as stock-in-trade when they die or become permanently useless. The deductible amount is the difference between the actual cost of the animals and the amount realised from carcasses or sale, if any. If animals are held for sale, the clause does not apply and the loss is treated under normal business loss provisions. Depreciation is not allowable on animals used for business purposes.