Hotel fixed assets accounting

1. If it is a self-owned hotel, it is divided into two parts. Houses and buildings are fixed assets and land use rights are intangible assets. According to the service life, depreciation is generally accrued by the straight-line method. Depreciation is included in the main business cost.

2. If it is a financial lease, there is no land use right. As a fixed asset leased by financial leasing, hotels are depreciated according to the term of financial leasing, which is also included in the main business cost.

3. Operating a leased house, the rent can be directly included in the main business cost, and does not involve fixed assets and depreciation.