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.
This observation by the Maya and Aztec lead to the creation of the feathered serpent Quetzalcoatl who represents light, love, happiness and all which is good in life. The quetzal makes appearances in many Maya Legends. Today the quetzal has become the nation symbol of Guatemala. Images of the quetzal are everywhere, including the basic unit of currency. None the less, as a result of habitat degradation quetzals themselves are becoming increasingly scarce.