When recording a transaction, Ardex gives you the option to attribute that cost to a horse, or directly to an owner.
Note that an owner in Ardex can be an individual, or a business.
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You can do this as either a Procedure, or via Transactions.
Procedures;
Open the Procedures window via the main menu
Click Client on the right
The Horse field will change to Client
Select the client to be charged
Transactions;
Click Finance
Click Transactions
Select Client in the top-left
The Client field will activate, and prevent access to the Horse field;