Traditional Culture Encyclopedia - Hotel franchise - What accounting subjects are included in the maintenance expenses of hotel houses?
What accounting subjects are included in the maintenance expenses of hotel houses?
Hello, the house maintenance expenses are directly included in the current expenses, and included in the subjects of "management expenses-maintenance expenses" or "operating expenses-maintenance expenses". Housing renovation expenditure should be included in the book value of fixed assets. During the reconstruction, the fixed assets and related subjects will be transferred to the construction in progress, and the reconstruction cost will be included in the construction in progress. Upon completion, the projects under construction will be transferred to fixed assets. Hope to adopt, thank you!
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