On the accounting net of Dongao, the decoration expenses are included in the long-term prepaid expenses. Long-term deferred expenses refer to the expenses that have been incurred by the enterprise but should be borne by the current and future periods with an amortization period of more than one year (such as decoration), such as the improvement expenses of leased right-to-use assets. Enterprises should account for the occurrence, amortization and balance of long-term prepaid expenses through the subject of "long-term prepaid expenses".