When the owner pays the rent, the hotel has no relevant contract and does not know when it is the check-in date. Therefore, it is included in the income at a time. It will be informed at the end of December 2019 that the owner's credit card date will be used as the check-in date. Therefore, in January 2020, Change the one-time-income room rate to the long-stay rate and calculate the daily room rate as 365 days.