e accrual method of accounting, you must include in inventory eggs in the process of incubation.taxmap/pubs/p225-004.htm#en_us_publink100070094Products held for sale.(p7)All harvested and purchased farm products held for sale or for feed or seed, such as grain, hay, silage, concentrates, cotton, tobacco, etc., must be included in inventory.taxmap/pubs/p225-004.htm#en_us_publink100070095Supplies.(p