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Part III. Part V. Part VI Mark for follow up Question 66 of 75. The general depreciation system (GDS) mirrors the alternative depreciation system (ADS), except that GDS generally has longer recovery periods and only uses the straight-line method. ADS generally has longer recovery periods and only uses the straight-line method. GDS is only able to use the straight-line method ADS is only able to use the h 0% or 200% declining balance method. Mark for follow up Question 67 of 75. Depreciation is the system of recovering the cost of business-use property with a useful life of more than 1 year 3 years 5 years 7 years