Your use of either the General Depreciation System (GDS) or the Alternative Depreciation System (ADS) to depreciate property under MACRS determines what depreciation method and recovery period you use. You generally must use GDS unless you are specifically required by law to use ADS or you elect to use ADS.
The quetzal is a beautiful animal. Its scientific name is Pharomachrus mocino. Quetzals can be anywhere from 10-14 inches from bill to base of tail. The Quetzals are much larger than that though, because they have tails that may trail more than 3 feet behind their body.
The Resplendent Quetzal (Pharomachrus mocinno) has been called the most spectacular bird in the New World (Peterson and Chalif, 1973). The Quetzal was the most sacred symbol of the Aztecs and Mayas.he Quetzal is found on both igneous and limestone terrain where mature or virgin cloud forests occur (LaBastille, et al, 1972). They are generally found between the altitudes of 4000 feet up to 10,500 feet and the forests they inhabit have a canopy of oak trees 100 to 150 feet tall (Skutch, 1944).