There are two ways to enter the hotel decoration expenses:

1. The decoration expenses are small and the time limit is short, which can be included in the management expenses. The accounting entries are as follows:

Debit: management fee-decoration fee

Loan: bank deposit

2. If the decoration fee is large and the time limit is more than 1 years, it can be included in the long-term deferred expense account. The accounting entries are as follows:

Debit: long-term deferred expenses-decoration expenses

Loan: bank deposit

Extended information:

1. This account accounts for various expenses that have occurred in the enterprise but should be borne by the current period and subsequent periods, such as improvement expenses of fixed assets leased by operating lease.

2. This course should be accounted for in detail according to the expense items.

3. The long-term prepaid expenses incurred by the enterprise shall be debited to this account, credited to relevant accounts, and credited to "bank deposits", "raw materials" and other subjects. Amortize long-term prepaid expenses, debit "management expenses", "sales expenses" and other subjects, and credit this account.

iv. the debit balance at the end of this account reflects the amortized value of the long-term deferred expenses that have not been amortized by the enterprise.

the expenses for major repairs of fixed assets that comply with the provisions of the tax law shall be amortized in installments according to the useful life of fixed assets.

The major repair expenditure of fixed assets mentioned in Item (3) of Article 13 of the Enterprise Income Tax Law refers to the expenditure that meets the following conditions at the same time:

① The repair expenditure reaches more than 51% of tax basis when the fixed assets are acquired;

② after repair, the service life of fixed assets is extended by more than 2 years.

when the major repair expenses that meet the above two conditions occur, debit "long-term deferred expenses" and credit "raw materials", "bank deposits" and other subjects; This expenditure is amortized within the serviceable life of the fixed assets, debited to the cost of related assets or the current profit and loss account, and credited to the "long-term deferred expenses" account.

Baidu Encyclopedia-Long-term prepaid expenses