The straight line method spreads asset costs evenly over its lifespan, aiding budget forecasts. Its simplicity is favored by many tax authorities, making it a widely used accounting tool.

If an equation can be rearranged into the form \(y = mx + c\), then its graph will be a straight line. In the above: \(x + y = 3\) can be rearranged as \(y = 3 - x\) (which can be re-written as ...