Which accounting account should hotel guest room door batteries be included in?

Hotel guest room door batteries can be included in consumables accounts and fixed assets accounts. Hotel room door batteries are usually counted as consumables or low-value consumables in fixed assets. In the processing of accounting accounts, it can be included in one of the following two accounts:

1. Consumables account: Hotel guest room door batteries can be included in "consumables" or "daily necessities" among other subjects. These accounts are used to record the purchase cost and usage consumption of low-value consumables.

2. Fixed asset account (low-value consumables): Some companies regard hotel room door batteries as low-value consumables in fixed assets. In this case, it can be included in the "Low-value consumables" account as a sub-account in the fixed assets category.