![]() Total Food and Beverage Department expenses is the sum of Cost of Sales, Total Payroll and Related Expenses, and Total Other Expenses. Food and Beverage Department expenses will be combined and shown as one expense line item on the summary operating statement and the statement of income.Food and Beverage Department revenues will be combined and shown as one revenue line item on the summary operating statement and the statement of income.Resort Fees are allocated to other departments based on the value of the components included in the fee.wholesaler, dot.com wholesaler) is recorded at the net rate billed to the wholesaler. Revenue generated through an intermediary (i.e.Group Attrition is recorded in Rentals and Other Income.Complimentary Rooms is defined as a free room provided to a guest often for marketing purposes and not linked to existing contractual relationships (i.e.fire, hurricane, etc…), or an entire rooms department is completely closed for a minimum of 30 days. The count of available rooms will not be reduced unless a room is out of order for a minimum of six consecutive months due to a non-discretionary event (i.e. Available Rooms is defined as all rooms in the hotel that are used for guest overnight occupancy.Contract Rooms Revenue is defined as revenue derived from a contract with another entity for a consistent block of rooms for an extended period over 30 days.Group Rooms Revenue is defined as revenue derived from renting blocks of 10 rooms or more.To purchase a copy of the tenth edition of the Uniform System of Accounts for the Lodging Industry, please visit the Educational Institute of the AH&LA website at. Communications – Robert Mandelbaum – (404) 842-1150 –.Reprint permission was received from both publications.ĪH&LA Financial Management Committee (12/17/07) ![]() These summaries first appeared in Lodging magazine and The Bottom-Line. ![]() In conjunction with the publication of the 10th edition the Financial Management Committee prepared brief summaries of the key sections of the 10th edition, that highlight the major changes found in the tenth edition of the USALI. allowances, attrition and cancellation fees, definition of available rooms). The 10th edition also provides clarification to ambiguous guidance found in the ninth edition (i.e. Some of the evolving issues which were addressed by the 10th edition included how to deal with condo hotels, reporting for internet wholesales, and resort fees, which seems to have particular relevance in this day and age of ala carte pricing which the airline industry has recently adopted. The most recent edition of the USALI addressed the current industry trends, which emerged since the 9th edition was published in 1996. Since the first edition was published 1926 much as changed in the industry. The purpose of the first USALI was to establish a uniform responsibility accounting system for the lodging industry. ![]() The first edition of the USALI was published in 1926 by the Hotel Association of New York City. The Financial Management Committee of the American Hotel and Lodging Association (AH&LA), in conjunction with the Hospitality Financial and Technology Professionals (HFTP), published the tenth edition of the Uniform System of Accounts for the Lodging Industry (USALI) in the fall of 2006.
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