How to deal with the start-up expenses of R Hotel

According to the new enterprise income tax law, the hotel start-up expenses can be amortized in one lump sum in the year when it starts to operate, or in installments according to the benefit period of the start-up expenses. However, for hotels, it is a bit difficult to amortize once. After all, the hotel turnover is relatively small, unlike selling goods. So I suggest amortization by stages, so that the benefits of the hotel may be more stable, and the specific years can be determined according to the specific situation of the enterprise. Once the decision is made, the hotel will be amortized in installments.