Does egg-producing chickens go on the balance sheet as inventory or as property, plant, and equipment?

Century 21 Accounting General Journal
11th Edition
ISBN:9781337680059
Author:Gilbertson
Publisher:Gilbertson
Chapter19: Accounting For Plant Assets, Depreciation, And Intangible Assets
Section19.4: Disposing Of Plant Assets
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Does egg-producing chickens go on the balance sheet as inventory or as property, plant, and equipment?

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