Which subject is included in the hotel installation prefix?

1. If the decoration expense is not large, it can be directly included in the subject of "management expense-decoration expense". 2. If the decoration expenses are large, they shall be included in the "long-term deferred expenses-decoration expenses" first, and then amortized according to the tax law for three years. When included: Borrow: Long-term prepaid expenses Loan: amortization of bank deposits or cash: Borrow: Management expenses-amortization of long-term prepaid expenses Loan: Long-term prepaid expenses.