How to share the broadband fee of the hotel for one year?

The straight-line method, also known as the average life method, is a method to evenly distribute the amortization amount of intangible assets to each accounting period. Simply put, it is divided into 12 months, one month at a time, and the rest is included in the prepaid expenses first and then amortized later. The advantage of this method is that it is easy to calculate and master, but the disadvantage is that it is not ideal in meeting the requirements of objectivity principle and matching principle of accounting. It is more suitable for intangible assets with strong stability.

Cost allocation refers to the allocation of expenses among various departments and products, which is convenient for scientific calculation of production costs. The reason for cost allocation is that modern production has led to the emergence of * * *, and high technology has further improved the ratio and cost of * * *. So cost allocation is the inevitable result.