Accounting qn: Amortisation of biological assets

[goponcho]

Hi,

Having a look at FRM - farm pride.

I note that they have a stock of about 7million worth of poultry (biological assets)
They seem to buy (additions) and amortise ~10mill worth of poultry each year (see image)

Should this amortisation not be a cost in the income statement?
Doesn't appear to be!

Thanks