Therefore, whether it is overdue or not, it will not be included in the financial statements.
But if the stock is large and the amount is large, it should be disclosed in the notes (basically unnecessary).
Do the guests pay the full cost for these drinks?
Can guests get the wine back after the storage time?
Can the company sell it to other guests after the time? Is it sold at the original price?
If the guest has paid for the wine and the company can handle it by itself after the wine expires, an entry should be made when the wine expires (or it can be made at the final inventory):
Doctor: Inventory goods.
Cr: non-operating income
If the guest fails to pay for the wine, the company's assets expire without making any records.