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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The conference is being held Thursday, Nov 2 through Friday Nov 3. GAAP, but in order to address the globalization of the lodging industry, certain items were adjusted to address issues in a more global manner.

Updates 9th Edition Published in Housekeeping staffs are increasingly being rdition, which explains why 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. Capital Expenditure in Hotel Chains: 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.


Contract, leased and outsourced labor comprised 2. During the year, Comments that include blatant advertisements or links to products or company websites will be removed to avoid instances of spam.

On average, resort fees represented 4. The opinions expressed in comments do not necessarily reflect the opinions of Hotel News Now or its parent company, STR and its affiliated companies.

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 as the correct item name. We use cookies to enhance your visit to our site. The New Guidelines and Operating Statements for Detailed overview of the changes, with a focus on the operating statements.

New benchmarks Changes to the USALI provide greater exposure to revenue and expense items that are growing in dollar value and relevance. The dictionary is now more user-friendly as a result of including “two” Expense Dictionaries. Please report any violations to our editorial staff. Detailed overview of the changes, with a focus on the operating statements.

10th edition of USALI features changes | Hotel Management

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. 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.

The other is organized alphabetically, first by department and then by expenses appropriate to that department. Partially attributable to the low total labor cost dollars, the monies spent on contract and leased labor was the highest as a percentage of total labor costs at limited-service and extended-stay hotels.


Among the various property types we saw some variation in these percentages. The cost of phone and internet service, when offered as a complimentary service for guests or for administrative use, is included in the IT department as well.

What’s More Difficult than a Free Lunch? In the following paragraphs we present the operating data for hotels that complied with the new USALI and reported data for these new revenue and expense categories.

Within the administrative and general department, functions like security, human resources and accounting all have the potential to be performed by outside service providers.

A look at how lodging organizations have taken to the changes from the 10th to 11th Revised Edition. Log In or enter name. Previously, resort fees were frequently reported as rooms revenue, and therefore influenced the calculation of average daily room rates and revenue per available room.


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With the increased amount of data, industry participants can now benchmark the performance of their hotels in these critical areas. Because of the relative large volume of banquet business, convention hotels spent the greatest portion of labor dollars distributing service charges to their employees. 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 With the new USALI categories, we are able to get a better understanding of the salary and wage component of labor costs.


Miller’s presentation will be at Of these, the majority were resort hotels, but resort fees were also reported by convention, full-service and all-suite hotels.

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USALI changes show new benchmarks. In they averaged Therefore, the FMC felt the monies spent in this area were worthy of increased exposure, and created a new undistributed department named information and telecommunications systems IT. This site uses cookies to store information on your computer.

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. 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.

The new IT department captures a wide variety of expenses. As mentioned before, the movement of resort fees from rooms revenue to miscellaneous income affects the reported ADR of a property. In the 11th edition, the FMC continued to present information based on U.