What is the scope of depreciation of hotel fixed assets?

The scope of depreciation of hotel fixed assets:

1. Except for the following circumstances, the enterprise shall provide depreciation for all fixed assets:

1. Full provision has been made Depreciation is paid to fixed assets that continue to be used.

2. Land that is separately valued and recorded as fixed assets according to regulations.

2. The following points should also be noted when determining the scope of depreciation:

1. Fixed assets should be depreciated on a monthly basis. For fixed assets that increase in the current month, no depreciation will be accrued from that month, and depreciation will be accrued from the next month; for fixed assets that decrease in the current month, depreciation will still be accrued from that month, but depreciation will be accrued from the next month.

2. After the fixed assets have been fully depreciated, they will no longer be depreciated regardless of whether they can continue to be used. Fixed assets that are scrapped in advance will no longer be depreciated. The so-called full depreciation means that the accrued depreciation amount of the fixed asset has been fully provided.

3. For fixed assets that have reached the intended usable state but have not yet completed the final settlement, their cost shall be determined based on the estimated value and depreciation shall be provided; after the final settlement is completed, the original temporary cost shall be adjusted according to the actual cost. The estimated value, but there is no need to adjust the originally accrued depreciation amount.

4. For fixed assets leased under financing, when determining the depreciation period, consideration should be given to whether it is reasonably certain that the lessee will obtain ownership of the asset when the lease term expires.