Re: going from hobby to schedule C??
Richard is correct. An appraiser can tell you your hive is worth $100. What you need to know is what is your basis, what you have into it without your labor. If it is just the wood, electricity, cost of saw used exclusively for bee work, that is your basis. If you bought it that is simple. You can value everything as individual pieces or group them as an entire group; all starting eqipment or yearly breakdowns .
The idea is reasonable. Does your accounting reflect your actual activity. If you go cash basis you can group exspenses and sales to meet the profit requirements. Hold your sales over to the next year and make a profit year and a loss year.
If you do not have a receipt, it is a low audit risk to declare a reasonable true basis for equipment converted from hobby to business use. A professional is putting his license on the line every time they sign their name to your records.
Fair and reasonable accounting within the rules, even if it favors you will not get you in trouble. Stretching things too far will get you a snap back, and it should.
4 yrs, Peak 14, back to zip, T lite; godfather to brother's 3.