How to calculate the purchase of land and self-built hotels?

Included in the start-up expenses. The land purchased by self-built hotels will be included in the accounting of projects under construction, and will be carried forward to the accounting of fixed assets after completion, which needs to be included in the start-up expenses. During the construction of the hotel, the intangible assets purchased by the enterprise for the construction of the hotel are amortized into the construction in progress, and the land use right is still recorded as intangible assets when it is completed.