The management balance sheet

The management balance sheet rolls your animals up by what they are for, so you can see book value and current value side by side for each kind of animal. It is a planning view, not a tax or accounting statement: a banner reads "Management view, not a tax or GAAP statement," and the page repeats that estimated market values do not change your accounting records or tax basis.

Open it

From your finance dashboard, open Management balance sheet from the Estimated value panel. The page lives at /finance/balance-sheet. If you keep more than one set of records, a Record set switcher lets you pick which one you are viewing.

The table

Animals are grouped by intended use, the classification you set when you record cost basis (breeding, market or resale, service, dairy, draft, sporting, pet, or unknown). Each row shows:

• Book value: the total cost basis of the animals in that group, from your accounting records.
• Management value: the total current value of those animals, using each animal's manual value, Crestimate, or book value as a fallback (the same "used for management" figure shown elsewhere in Finance).
• Delta: management value minus book value for the group, green when current value is higher and red when it is lower. This is the unrealized difference for that kind of animal.
• Count: how many animals are in the group.

A Total row at the bottom sums every column, so you get your whole herd's book value, management value, and the gap between them at a glance.

Filters and record sets

• Show inactive: by default the sheet covers your active, owned animals. Turn this on to include deceased animals and animals you no longer own that still have finance history.
• Record set: when you keep more than one book, switch between them to see each one's rollup on its own.

You can jump straight to the per-animal detail with the Inventory valuation link in the header, where you set and refresh the values that feed this sheet.

A planning view, not a statement

As the banner says, this is a management view. The values here are for decisions about your herd, not for filing: they do not change your accounting records, your inventory, your depreciation, or your tax basis. For the accounting reports you actually file from, see The accountant view and reports.

Related information

• The accountant view and reports
• Understanding your finance dashboard

Updated on: 07/07/2026