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.
1 The Resplendent Quetzal, the brilliant bird found in the cloud forests of Central America, was sacred to the Mayans and figures prominently in their artwork and legends. 2  Today the Quetzal is the national bird of Guatemala, and name to the Guatemalan currency. OTHER FACTORS. 2  The Resplendent Quetzal, the brilliant bird found in the cloud forests of Central America, was sacred to the Mayans and figures prominently in their artwork and legends. 3  Today the Quetzal is the national bird of Guatemala, and name to the Guatemalan currency.