Could you elaborate on some of the potential drawbacks of using a Straight-Line Depreciation (SLN) method for accounting purposes? Are there any scenarios where it might not accurately reflect the true value of an asset over its useful life? Are there any tax implications or financial reporting concerns that businesses should be aware of when utilizing SLN? How does it compare to other depreciation methods, and in what ways might it be less favorable for certain types of assets or industries?