Merits of Written Down Value Method :
1. Uniform effect on the Profit and Loss account of different years: The total charge (i.e., depreciation plus repairs and renewals)
remains almost uniform year after year, since in earlier years the amount of depreciation is more and the amount of repairs and renewals is less, whereas in later years the amount of depreciation is less and the amount of repairs and renewals is more.

2. Recognised by the Income Tax authorities: This method is recognised by the Income Tax authorities

3. Logical Method: It is a logical method as the depreciation is calculated on the diminished balance every year.