I would use a Customer Name for the “set of cattle” so that you have Both Cross-references as Job (cattle) and Class (operation). You can use Customer, or Customer:Job, even, so that you can track various Breed and then Year, for example: Or, 5 levels of Breed:Year:Spring and Breed:Year:Fall.

Resolution for 'certain sets issue: 'Books for rancher – uses classes. Have a class for “Cow-Calf”. Would like to track costs on certain sets of cattle. Would a sub-class work?' available: Yes.

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