How to make accounts for hotel rooms with low value, easy consumption and flat loss

Low-value consumables in hotel rooms are usually amortized on schedule. When consumables are collected, the prepaid expenses are credited to raw materials, and when amortized, the prepaid expenses are debited to the prepaid expenses account. If the low-value consumables are consumed before the planned use cycle, the prepaid expenses will be transferred out at one time, and the prepaid expenses will be debited to the balance. If there are not many things reported as loss, accounting treatment is generally not done, and the keeper of low-value consumables in debt can make a ledger.