What is Animals being raised?

Young animals not yet transferred to the basic herd. NAS No. 21 provides that, together with young animals, adult animals being fattened and on pasture, poultry, wild animals, rabbits, bee colonies and cattle are also accounted for in group 1100: those being raised in account 1110, those being fattened in account 1120; when transferred to the basic herd, they move to 0170 via 0840 (NAS No. 21, paragraphs 105 and 109).