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.
How Mezcal is made. The leaves of the maguey are removed to reveal the heart of the plant. This is then roasted for 3 to 5 days in a conical pit over hot stones that are covered with maguey fibre and earth. The maguey are then ground into a mash using horse-powered stone mills or hand held mallets.