Traditional Culture Encyclopedia - Hotel franchise - Is the decoration loan a demand loan or a fixed loan?
Is the decoration loan a demand loan or a fixed loan?
Decoration loans are fixed loans. After the renovation, the service life and use effect of assets are obviously improved, so it is necessary to include the unit renovation loan in the cost of fixed assets. At the same time, when the unit is renovating, the book value of fixed assets will be carried forward to the construction in progress, and then the capitalized part generated during the renovation will be carried forward to the construction in progress, and then to the fixed assets after the renovation project of the unit is completed.
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