The decoration fee is not large, and it is directly included in the management expenses or operating expenses. Management expenses belong to the period expenses and are included in the current profit and loss when incurred. The specific items include: company funds and trade union funds incurred by the board of directors and administrative departments in the operation and management of the enterprise, or which should be borne by the enterprise in a unified way.

If the amount is large, it will be included in the long-term deferred expenses, which will be divided into two or three years, or it will be included in the operating expenses on average according to the lease term. Long-term deferred expenses are expenses whose accounts are used for accounting, but whose amortization period exceeds 1 year, including fixed assets repair expenses, leased fixed assets improvement expenses and other deferred expenses whose amortization period exceeds 1 year.

Administrative expenses:

Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. The specific contents include: company funds, staff education funds, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, litigation fees, amortization of start-up expenses, management fees paid to superiors, labor insurance premiums and other management fees.

Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". This course debits the management expenses incurred by the registered enterprise, and the management expenses at the end of the credit registration are transferred to the "profit of this year" course. After the transfer, this account should have no balance. This course carries out detailed accounting according to the expenditure items of management expenses.