This HFTP guide outlines changes in the USALI 11th Edition. A look at how lodging organizations have taken to the changes from the 10th to 11th Revised. The Eleventh Revised Edition of the USALI specifies in the Rooms The Tenth Revised Edition stated that rebates or subsidies granted directly to the group. AHLEI’s mission is to be the preferred provider of quality resources to educate, develop, and certify hospitality students and professionals worldwide. AHLEI.

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On average, resort fees represented 4. With the increased amount of data, industry participants can now benchmark the performance of their hotels in these critical areas. What’s More Difficult than a Free Lunch?

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In both sections of the Expense Dictionary, many items are repeated under different names so that users can more easily find an expense item based on what they perceive editlon the correct item name. With the new USALI categories, we are able to get a better understanding of the salary and wage component of labor costs.

Also, comments that include profanity, lewdness, personal attacks, solicitations or advertising, or other similarly inappropriate or offensive comments or material will be removed from the site. Please use this information as guidance as you integrate the changes that come with the latest edition.

USALI changes show new benchmarks. By Raymond Schmidgall, Ph. Within the administrative and general department, functions like security, human resources and accounting all have the potential to be performed by outside service providers.

The other is organized alphabetically, first by department and then by expenses appropriate to that department. The New Guidelines and Operating Statements for Detailed overview of the changes, with a focus on the operating statements.

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10th edition of USALI features changes | Hotel Management

The cost of phone and internet service, when offered as a complimentary service for guests or for administrative use, 100th included in the IT department as well. The 10th edition reflects the evolution of business practices as the industry has changed, and has eliminated inconsistencies in operating reports among lodging properties and management companies.


When analyzing the data by department, the greatest incidence of the use of contract and leased labor was found in the rooms and administrative and general departments.

Information and telecommunications systems Not only is technology a growing expense item for hotels, modern computer systems are designed to be inclusive of services and functions throughout the hotel.

The opinions expressed in this column do not necessarily reflect the opinions of Hotel News Now or its parent company, STR and its affiliated companies.

As mentioned before, the movement of resort fees from rooms revenue to miscellaneous income affects the reported ADR of a property. The primary purpose of this publication is to offer operating statements formatted to provide hotel owners, managers and other interested parties with operational information pertinent to the lodging industry.

You are fully responsible for the content you post. Detailed overview of the changes, with a focus on the operating statements. GAAP, but in order usli address the globalization of the lodging industry, certain items were adjusted to address issues in a more global manner. Usail In or enter name. The first Uniform System of Accounts for the Lodging Industry was published inand was the precipitating project that eedition financial executives together to form what has become HFTP.

USALI 11th Edition | Hospitality Accounting Text | HFTP

Combined, these telecommunications costs comprised Columnists editiln on this site are given the freedom to express views that might be controversial, but our goal is to provoke thought and constructive discussion within our reader community. In they averaged Contract, leased and outsourced labor comprised 2.

Among the various property types we saw some variation in these percentages. A look at how lodging organizations have taken to the changes from the 10th to 11th Revised Edition. The latest changes to the Uniform System of Accounts for the Lodging Industry reflect new line items for reporting labor costs, a new place for resort fees and a new IT department.

Housekeeping staffs are increasingly being outsourced, which explains why New benchmarks Changes to the USALI provide greater exposure to revenue and expense items that are growing in dollar value and relevance. Of these, the majority were resort hotels, but resort fees were also reported by 10h, full-service and all-suite hotels. Labor esition Labor costs are the largest operating expense for hotels.


The new IT department captures a wide variety of expenses. One is sorted alphabetically followed by the department or departments to which the expense is charged and then the specific line item or account name. Miller’s presentation will be at Please feel free to comment or contact an editor with any questions or concerns. In preparing the 11th revised edition of the USALI hoteliers used to prepare their operating statements, the FMC addressed some industry changes that had occurred since the 10th edition that was released in In recognition of the impact of this expense on the profitability of hotels, the increased use of contract, leased and outsourced labor and the need to provide greater exposure to the distribution of service charges to employees, the 11th edition of the USALI added several new line items to the reporting of labor costs.

Because of the relative large volume of banquet business, convention hotels spent the greatest portion of labor dollars distributing service charges to their employees.

The opinions expressed in comments do not necessarily reflect the opinions of Hotel News Now or its parent company, STR and its affiliated companies.

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Therefore, when the USALI changes, benchmarking companies like ourselves need to change our reporting. Please report any violations to our editorial staff.

This site uses cookies to store information on your computer. As expected, service charges were most often distributed in the food and beverage department. Ininformation and telecommunication systems expenses averaged 1. We use cookies to enhance your visit to our site. Comments that include blatant advertisements or links to products or company websites will be removed to avoid instances of spam.