The authors introduce an ontology for the study of how animals think, as well as a comprehensive model of human and animal cognition utilizing the ontology. The IDA (Intelligent Distribution Agent) model of cognition, a computational and conceptual model derived from a working software agent, is described within the framework of the ontology. The model is built on functional needs of animals, relating it to the existing literature. The article provides testable hypotheses and a sample a model of decision-making processes in voles. The article closes with a brief comparison of the IDA model to other computational models of cognition, and a discussion of the strengths and weaknesses of the ontology and the model.