Disadvantages of straight line method of depreciation
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there is a very big disadvantage of straight line of method of depreciation
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Most pieces of office equipment, machinery and other
items purchased do not perform exactly the same each year.As assets age they become less efficient.Repair costs usually increase over time. Straight line depreciation does not account for the loss of efficiency
or the increase in repair expenses over the years and is , therefore, not as suitable for costly assets such as plant and equipment. The functional lifespan of some assets cannot clearly be estimated. The straight line depreciation method should not be used when the useful life of an asset is unpredictable
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