import re


def is_heading(this_line):
    """Determine whether a given line is a section header 
    that describes subsequent lines of a report.
    """
    cattle_clue = '(BRED?|COW?|BRED?|HEIFER?|BULL?|HEIFERETTE?|PAIRS?|CALF?|)'
    has_cattle = re.search(cattle_clue, str(this_line), re.IGNORECASE)
    is_succinct = len(this_line) < 3
    
    return bool(has_cattle and is_succinct)