What are the accounting subjects under the hotel fixed assets?

Your statement is unclear. I think it may be an accounting subject needed for fixed assets related accounting.

Personally, there are several kinds: fixed assets, accumulated depreciation, projects under construction, engineering materials, fixed assets cleaning, intangible assets.

If you are talking about the secondary subjects under fixed assets, they can generally be divided into productive fixed assets, unproductive fixed assets, leased fixed assets, leased fixed assets through financing and donated fixed assets.

I don't know if it is the answer you need.