according to "Enterprise Accounting System ", " Accounting Standards for Enterprises - Fixed Assets " and the Ministry of Finance " on the implementation of " enterprise accounting system " related issues and answer relevant accounting standards (b ) " explanation : operating leased fixed assets the improvement expenses , should a single set of & quot; 1503 operating lease fixed assets improvement & quot; accounting courses , and can still use the remaining lease term and useful life of the asset , whichever is the shorter period , using a reasonable method depreciated separately. . Incidental expenses, office furniture may be included in inventory - consumables amortization according to the company's accounting policies . However, if the expenditure is office furniture and renovation costs overall incidence , it is recommended according to the above manner.

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