I always gut them where they fall. I usually hunt alone (deer, antelope, elk, moose, sheep), and I see absolutely no reason to move the extra weight of the guts.
A few years ago I shot a whitetail buck in my pasture about 150 yards from my house. I gutted him where he fell, and the next morning I watched two more whitetails walk by the gut pile and one stopped and sniffed it. It was gone by the second afternoon.
On two separate days last winter coyotes killed a deer within 100 yards of my house. I noticed the first one when I got up that day at 7:00. I immediately walked up to examine it. There were already magpies on it and nothing but coyote tracks in the snow around it and about half of the meat was already gone. I kept watching it throughout the morning and the magpies were joined by ravens and a bald eagle. By noon there was nothing left but some of the hide and the bones. By the end of the next day there was only a spot in the snow.
