If the original property right of the hotel belongs to the owner, the loan and the interest paid by the loan should be capitalized, recorded in the construction in progress, and transferred to fixed assets after renovation. If the original property right of the hotel does not belong to the owner, the expenses incurred in the renovation shall be recorded as long-term deferred expenses, amortized during the contract period, and the interest paid by the loan shall be recorded as expenses and financial expenses.