Current location - Recipe Complete Network - Catering industry - The amortization of the start-up expenses is divided into three years, and should it be accrued every month?
The amortization of the start-up expenses is divided into three years, and should it be accrued every month?

generally, accrual means that the expenses have not actually occurred, which is extracted in advance and pointed out later. However, your start-up expenses have actually occurred and are only included in the "long-term deferred expenses-start-up expenses" account. You should amortize them to the "management expenses" account and make entries directly:

Debit: management expenses

Loan: long-term deferred expenses-start-up expenses.