import re


def is_heading(line):
    """Determine whether a given line is a section header
    that describes subsequent lines of a report.
    """

    has_cattle = re.search(r'steer?|hfrs?|calves|cows?|bulls?', line, re.IGNORECASE)
    has_price = re.search(r'\$[0-9]+\.[0-9]{2}', line)

    return bool(has_cattle) and not bool(has_price)