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Depreciate any dogs you keep for breeding purposes. According to IRS MACRS rules (Modified Accelerated Cost Recovery System), breeding dogs are seven-year property. This means that you depreciate them over the course of seven years.
Puppies can often leave the whelping box at 3 weeks old. At this age, puppies can move out of the whelping box as they become more mobile. Puppies can stand up and even climb out of the whelping box nest.
Sometimes a breeder will require you to fill out the AKC registration papers; other times, the breeder will take care of it herself, especially if she is an AKC Breeder of Merit, a designation that shows a breeder has committed to registering all of her puppies with the American Kennel Club.
If all the puppies appear similar, you can identify the puppies using non-toxic, permanent marker pens to mark each one on the abdomen (you can use various colors of permanent markers). You could also tie different colors of ribbon or rick-rack loosely around each puppy's neck to identify them.
Accurate determination of the whelping date helps you know when to begin monitoring. About two days before the date, you can take her rectal temperature every 6 hours. Most dogs whelp 62-64 days after ovulation date, not date of breeding.
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If all the puppies appear similar, you can identify the puppies using non-toxic, permanent marker pens to mark each one on the abdomen (you can use various colors of permanent markers). You could also tie different colors of ribbon or rick-rack loosely around each puppy's neck to identify them.
Here are the most popular items that should make an ideal puppy pack: Contract for sale. Pedigree certificate. Registration certificate. Dog's identification tag. Health and vaccination certificates. Dog ownership and breeding records. Letter to new puppy owner from the breeder.
It's advised not to leave a new mother alone with her litter for longer than 4 hours during the first week. After the first week, make sure that you or someone else is checking on the mother and pups every 6 hours.

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