1. in fish, there is very little energy required and the ammonia diffuses into the surrounding water
2. in land mammals, we would lose too much water if we diluted ammonia. instead, our liver converts ammonia into urea which requires a small energy "input" but requires a lot of water for excretion
3. in birds and reptiles, less water water is lost. however, more energy is required to form uric acid, which is more concentrated than urea