The straight-line method is frequently used to amortize non-refundable rental payments made in advance on leased assets because:

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The straight-line method is less complex compared to the interest method, therefore, less costly to use. It is a practical method for amortizing non-refundable rental payments made in advance on leased assets. Although the interest method may be more theoretically sound, it may result in unreliable amounts being recognized as expense, making straight-line method a more reliable and practical choice. IFRS does not require any specific method to be used for amortizing non-refundable rental payments in advance.

The Straight-Line Method Is Frequently Used to Amortize Non-Refundable Rental