Ok, this is how I break them down. When I drag the guts out, I carefully cut the little green bile sack off the liver first. Toss it. Set aside the liver and heart. Cut the gizzard open and wash. Toss all of them in a bowl of clean water. Note on the gizzard; the yellowish lining will peel off, toss the lining. I cut the neck off and toss in the bowl of water. I bag them up, put on ice until I am done with how ever many I am butchering. I also bag up the feet. The intestines get tossed to the waiting dogs. DH makes me cut the butthole off, he doesn't want his dog eating chicken buttholes.

My husband had never had the fun of butchering chickens, he sure got initiated!
It took me several days to process 22 roosters, so be prepared. I cut the breast meat off and packaged in in vacuum bags, froze them overnight, then sealed with my Food Saver. The reason for that is because the vacuum pulls juices from the meat and it won't make a good seal when raw and fresh.
Cut off the thighs and drum sticks. Set these aside and cut the meat off the bones. Cut off the bony back piece and cut into two pieces. The bony back pieces go to the dogs, not much meat on them anyway. If you don't eat the neck, liver, heart or gizzard, these can go to the dogs too. Don't waste these by throwing it away. Now you have the bony breast bones and leg bones, boil these for the broth along with the bony back pieces. Reserve the broth. Pack the bony back pieces in quart jars (I packed 4 pieces per jar) along with 1 cup cooked rice and any vegetables you have in the garden. I used squash and green beans. Pour boiling water in the jars, 1/2 teaspoon canning salt, wipe the rim of the jars and cap and seal. Place in pressure canner and process according to canner directions. Now you have dog food and a nice pot of broth to can for you!
I hot packed the thigh and leg meat. I canned it per instructions of my canner. We have eaten fried liver, gizzard and heart twice now. These won't stay good in the freezer for a long time, so need to be consumed.
This was the first time I saved the feet. I usually tossed those to the dogs. So I scalded them all wrong. It was terrible trying to get them peeled! NOW I know better and can tell you the right way to scald and peel. Scrub and wash them, cut off toenails, toss in trash. NOT for the dogs! Scald in boiling water for 15 to 18 seconds, dunk in cold water and peel the outer membrane off while still warm. DON'T scald them all at once!
ask me how I know......
Scald 2 at a time, peel them then scald 2 more.... When you get them peeled, simmer in a big pot for hours. This will make gelatinous broth that when cold, you'll have to dig it out of the jar with a spoon. Sooooo good for your bones and joints! I canned the feet for the dogs, after making broth with them.
Buy the Ball Complete Book of Canning and read, read, read it! You can do this! Hope this helps. If you have questions, just ask, you will get answers!