The renovation fee of the premises rented by catering enterprises shall be evenly amortized according to the renovation period.

The accounting treatment for the decoration fee rented by catering enterprises in the business premises is:

Borrowing: long-term deferred expenses-decoration fee,

Lending: bank deposits and other subjects.

when amortizing on schedule, the accounting treatment is:

borrowing: main business cost,

lending: long-term deferred expenses-decoration expenses.