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 /ketSAHL/ (Pharomachrus mocinno) is a bird in the trogon family. It is found from Chiapas, Mexico to western Panama (unlike the other quetzals of the genus Pharomachrus, which are found in South America and eastern Panama).he resplendent quetzal was first described by Mexican naturalist Pablo de La Llave in 1832. It is one of five species of the genus Pharomachrus known as quetzals. The term quetzal was originally used for just this species, but is now applied to all members of the genera Pharomachrus and Euptilotis.