fixed assets should be added to the hotel maintenance guardrail. The maintenance guardrail of the hotel is to repair, restore or improve the existing fixed guardrail, which belongs to the maintenance project. The maintenance project belongs to the category of fixed assets and is included in the fixed assets in accounting, so the maintenance guardrail of the hotel should be included in the fixed assets. Hotel is a commercial organization, which mainly provides accommodation services, catering, entertainment, business center, banquet and conference facilities for tourists. The hotel provides services to its guests by selling rooms, restaurants and comprehensive service facilities, thus gaining economic benefits. The hotel mainly provides places for tourists to stay and eat, and provides services to guests through the sale of rooms, catering and comprehensive service facilities with buildings as vouchers.