 So electing ADS. So again, this would be deviating from the general standard to the ADS doing it this time, not because you're required to, but because you're electing to do that. Although your property may qualify for GDS, you can't elect to use ADS. The election must generally cover all property in the same property class that you placed in service during the year. So you have to kind of be somewhat uniform within that year. However, the election for residential rental property and non-residential real property can be made on a property by property basis. Once you make this election, you can never revoke it, which kind of makes sense because we're trying to depreciate something over its useful life. So you would think that you're gonna kind of lock into it and you can't really kind of deviate from depreciation method once you're going. So you wanna make sure that you make any elections that you want to make in the first year generally. You make the election by completing form four, five, six, two, part three, line 20. So which property class applies under GDS? The following is a list of nine property classifications under GDS and examples of the types of property included in each class. So note, this is a little bit different once again than you might be used to if you do accounting for generally accepted accounting principles because for the tax code, they're gonna be much more strict in terms of this is the classes that you need to be classifying things under because again, the incentives are different with regards to taxes and people have an incentive to try to increase the deductions upfront for the taxes. So they kind of have to be more strict in terms of what you can do with them. So these property classes are also listed under column A in section B of part three of form four, five, six, two. So you could check them out there for reference when you're working on taxes, take a look at the form four, five, six, two to look at the classes. For detailed information on property classes, see appendix B, table of class lives and recovery periods in this publication. So you've got then one, you've got the three year property. So three year property includes A, tractor units for over the road use, B, any race horse over two years old when placed in service. So I like to deal with that horse flesh myself at the old track. In any case, see any other horse other than a race horse over 12 years old when placed in service, qualified rent to own property defined later. And then we have a five year property, five year property, automobiles, taxis, buses and trucks, any qualified technical equipment, office machinery such as typewriters, calculators and copiers. So this is a common property type number of property years. So then we have any property used in research and experimentation and breeding cattle and dairy cattle, appliances, carpets, furniture, et cetera used in a residential rental real estate activity, certain geothermal, solar and wind energy property. And finally, any machinery equipment other than any grain bin, cotton, ginning, asset fence or other land improvement used in a farming business and placed in service after 2017 in tax years ending after 2017. The original use of the property must begin with you after 2017. Then we have another common categorization of seven year property, that includes office furniture and fixtures such as desks, files and safes. We have used agricultural machinery and equipment placed in service after 2017, grain bins, cotton, ginning assets or fences used in farming business but no other land improvements. You got railroad track, any property that does not have a class life and has not been designated by law as being in any other class. Now you can see obviously the IRS has this need to try to be more stringent about classifications here so that people don't kind of take advantage and try to get more deductions upfront and whatnot but clearly they can't list every single thing imaginable. So you've got this kind of bucket group that you would expect to be happening. In some cases you might have that gray area where you're trying to determine if something should be three year, five year, seven year and sometimes you can find that directly in the code here and the publications and whatnot and sometimes you would need to do more research possibly on that. So in any case, certain motor sports entertainment complex property defined later and finally any natural gas gathering line placed in service after April 11th, 2005 see natural gas gathering line and electric transmission property later.