The judgment standard upstairs is wrong, which is applicable to production enterprises and not to catering industry. Fixed assets can be low-value assets, as long as the service life is more than one year, such as desks and chairs, air conditioners, kitchen utensils, interior decoration, etc. However, kitchen utensils (lobby) are consumables and can be recorded as management fees when used. Vegetables and ingredients are raw materials.

I wonder if the above answer is satisfactory?