whether the renovation expenses of unopened restaurants are included in the long-term deferred expenses or fixed assets depends on the size of the renovation expenses. If the renovation expenses reach 21% of the original value of the house (own property), they should be included in the fixed assets-renovation expenses. If it is a leased property, even if the renovation expenses exceed 21% of the original value of the house, the renovation expenses will be included in the long-term deferred expenses.