Is it necessary to continue to accrue depreciation and amortization for the rented house during the hotel's closure?

In the following fixed assets, the enterprise should not accrue depreciation according to regulations: "A piece of equipment leased for operation" option.

B is the equipment rented for financing and C is the house rented for operation, which should be depreciated.

Attention should be paid to determining depreciation range in accounting practice:

1. Fixed assets transferred from renovation to construction in progress are not depreciated.

2. After the fixed assets are fully depreciated, no matter whether they can continue to be used, they are no longer depreciated; Fixed assets scrapped in advance are no longer depreciated.

3. Unused and unnecessary fixed assets should be depreciated.

4. Fixed assets stopped due to major repairs need to be depreciated.

5. Replacement of equipment needs depreciation.

Accounting Standards for Enterprises No.4

No fixed assets (No.3 [2006] of the Ministry of Finance

Article 14

An enterprise shall accrue depreciation for all fixed assets. However, the fixed assets that have been fully depreciated and continue to be used and the land that is separately priced and accounted for are excluded.