How to calculate the cost of hotel decoration?

Hotel decoration costs can be included in the "long-term prepaid expenses" subject; Amortization is carried out according to the service life or expected service life of not less than 5 years, and its accounting entries are as follows:

1, when the decoration fee occurs, accounting entries:

Borrow: long-term prepaid expenses-decoration expenses,

Loan: bank deposit.

2, amortization, accounting entries:

Borrow: management fee-decoration fee,

Loan: Long-term prepaid expenses-decoration expenses.