Various problems in Computer Vision become difficult due to a strong influence of lighting on the images of an object. Recent work showed analytically that the set of all images of a convex, Lambertian object can be accurately approximated by the low-dimensional linear subspace constructed using spherical harmonic functions. In this paper we present two major contributions: first, we extend previous analysis of spherical harmonic approximation to the case of arbitrary objects; second, we analyze its applicability for near light. We begin by showing that under distant lighting, with uniform distribution of light sources, the average accuracy of spherical harmonic representation can be bound from below. This bound holds for objects of arbitrary geometry and color, and for general illuminations (consisting of any number of light sources). We further examine the case when light is coming from above and provide an analytic expression for the accuracy obtained in this case. Finally, we show ...