Traditional Culture Encyclopedia - Hotel accommodation - Feifei hotel
Feifei hotel
The hotel's major renovation cost is not only huge, but also the renovation interval is short. Generally, it is about three years, and the renovation cost can be accrued. If it is not mentioned, it will be included in the "long-term deferred expenses" account for amortization when large renovation expenses occur. The method of "long-term deferred expenses" should set up detailed accounts according to the types of expenses for detailed accounting, and disclose its amortized value, amortization period and amortization method according to the expenses in the notes to the accounting statements.
Accounting principles for long-term deferred expenses:
1. The expenses incurred by an enterprise during the preparation period, except for the purchase and construction of fixed assets, shall be collected in the long-term deferred expenses first, and shall be included in the current profits and losses when the enterprise starts production and operation.
2. The expenditure on improvement of leased fixed assets shall be amortized evenly within the shorter period of the lease term and the expected service life.
3. If the expenditure on major repairs of fixed assets is deferred, the actual expenditure on major repairs shall be evenly amortized during the major repairs interval.
4. If the fees or commissions paid by a joint stock limited company to entrust other units to issue shares minus the interest income during the freezing period of the issued shares are not enough to offset the premium of the issued shares, or there is no premium, it will be amortized as a long-term deferred expense within a period of no more than 2 years and included in the management expenses.
5. Other long-term deferred expenses shall be amortized evenly during the benefit period.
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