Traditional Culture Encyclopedia - Hotel reservation - What hotel purchases are included in the fixed assets?

What hotel purchases are included in the fixed assets?

There are two conditions for judging whether to include fixed assets: 1) service life 1 year or above; 2) It can bring economic benefits to enterprises.

According to your situation, bed, furniture, sanitary ware, network, etc. Can be included in fixed assets; Although the service life of lamps and lanterns can also exceed 1 year, they are fragile and should be counted as low-consumption products.

Low-value consumables can be amortized by 50% to 50%, and the remaining 50% will be written off when scrapped.