The way to identify, assess and account the animals for breeding and fattening is regulated by the National Standards of Bookkeeping 6 „Accounting for agricultural enterprises” (Monitorul Oficial al Republicii Moldova, 2000). According to this legal document, heifers and calves grown in the field and taken back to their main herd are assessed depending on their weight at the time they are taken back and the actual cost of a quintal of live weight. This kind of assessment is crucial and remains unchanged until the time the assets are disposed. However, researches in the sphere of animal husbandry have shown that the cattle body mass increases by an average of 100-120 kg during the next 2-3 years after taken to their main herd. Therefore it is clear that a part of consumption connected with the management of being productive adult animals will improve their live weight, which will contribute to a more objective assessment of the results received from the oriented transformation of adult biological assets.