if the amount is large, should entries be made and allocation be made?

The new standard stipulates that the start-up expenses are directly included in the current profit and loss when incurred. However, the new standards are enforced by listed companies, and other enterprises can implement the original accounting system. In other words, the start-up expenses can be included in the prepaid expenses allocation.

when it happens (if the start-up period exceeds one year, it is included in the long-term deferred expenses)

Borrow: deferred expenses-organization expenses (or long-term deferred expenses-organization expenses)

Loan: bank deposits/cash on hand, etc.

Borrow: management expenses-organization expenses

Loan: deferred expenses-organization expenses.

register the subsidiary ledger according to the account of the entry. The first sum: register the debit of prepaid expenses and the credit of bank deposits; Second: register the debit of management expenses and the credit of prepaid expenses.

the expenses to be amortized shall be fully amortized within one year; For long-term prepaid expenses, the tax law stipulates that "the amortization period shall not be less than 3 years".