Surfers Ltd uses tractors as a part of its operating equipment, and it applies the straight-line depreciation method to depreciate these assets. Surfers Ltd has just taken over Paradise Ltd, which uses similar tractors in its operations. However, Paradise Ltd has been using a diminishing-balance method of depreciation for these tractors. The accountant in Surfers Ltd is arguing that for both entities the same depreciation method should be used for tractors. Provide arguments for and against this proposal.