What is the proportion of maintenance premium of general hotel engineering equipment to total income?

Maintenance costs generally account for about 2%-3% of the total equipment value.

Fixed assets repair fees that do not meet the confirmation conditions stipulated in Article 4 of the Fixed Assets Standards shall be included in the current profits and losses when incurred. The appendix "Accounting subjects and major accounting treatments" of the Accounting Standards for Business Enterprises clearly points out that:

Follow-up expenses such as the repair cost of fixed assets related to the specialized sales organization of the enterprise shall be accounted for in the subject of "sales expenses";

Follow-up expenses such as fixed assets repair expenses incurred by production workshops (departments) and administrative departments of enterprises shall be accounted for in the subject of "management expenses".

The expenses related to fixed assets in the subject of "manufacturing expenses" are the consumption of machinery and materials in the production workshop, the depreciation of fixed assets, and there is no repair cost of fixed assets. The maintenance of imported spare parts is the focus of spare parts maintenance.