P&L Data Reporting Guidelines

Department: 

Include: 

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Exclude: 

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Rooms

Revenues derived from the rental of guest rooms at the hotel, net of any rebates and discounts.

No Show

Service Charge (if not distributed between employees) 

Loyalty Program: When points are redeemed through a property‑level program, credit Rooms Revenue and debit the liability account. 

Day use revenue 

Early/Late departure fees 

Executive Lounge 

Transient/Group/Contract rooms revenue.

Resort/Destination/Urban Fees:

These must always be reported as Miscellaneous Income, not Rooms Revenue. 

If a package includes F&B, spa, or other services, only the room portion should be counted as Rooms Revenue; the rest must be allocated to the relevant department or excluded. 

Loyalty Program: If the chain operates the program, debit only the payments made to the chain for points earned to the receivable account. 

Revenue should be net of rebates, refunds, allowances, and taxes. 

Commissions are an expense, not a deduction from revenue. 

Gratuities & Service charges (when distributed to employees)

Food

All sales of food and non-alcoholic beverages for consumption by customers.

Includes coffee, milk, tea and soft drinks.

Food revenues from venues, banquet & catering, in-room dining, mini bar and other food.

Gratuities & Service Charges (when allocated to employees):

These should always be excluded from revenue. 

Non-food package elements

Beverage

Revenues derived from the sale of alcoholic beverages, including beer, wine, and liquors.

Other Food & Beverage

Sales of consumable beverage items not designated as venues, in-room dining, banquet/catering F&B or mini bar revenues.

Function Room and Setup, Audiovisual, Other F&B Revenue

Function room hire and audiovisual (A/V) are "Other Revenue" because they support F&B events but aren't direct food/drink sales; they are non-consumable services (room rental, equipment) often bundled with banquets.

Golf

Only include revenue from departments operated by the hotel.

Third-party outlet rent/commission reported as Miscellaneous Income (Net).

Spa

Other Operated Departments

Parking Telecommunications Minibar

For hotels that have minor revenue from casino/ gaming, record revenue as another operated department. (p.102 USALI 12th edition)

Only include revenue from departments operated by the hotel.

If a third party operates the outlet and pays rent/commission, report that as Miscellaneous Income.

USALI is not recommended for use by casino hotels with significant gaming operations. It is recommended that casino hotels use accounting classification systems specific to the gaming industry (p.102 USALI 12th edition). Contact data@str.com for clarification on casino reporting.

Miscellaneous Income

Room, F&B, or operated department revenue

Taxes 

Resort/destination/urban fees always go here, never in Rooms.

Department: 

Include: 

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Exclude: 

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Rooms

Room departmental expenses include labor costs, such as salaries and wages for front desk staff, housekeeping, reservations, bell staff and laundry, plus employee benefits.

Labor (including executive lounge labor costs)

Any costs associated with a central reservation system, such as any fees paid for chain reservation services. 

Other operating expenses in the rooms department include linen, cleaning supplies, guest supplies, uniforms, and travel agent commissions.

Expenses related to F&B, spa, or other non-room services.

Franchise fees for licensing and use of hotel branding & name are recorded to Sales and Marketing (includes costs associated with the right to use a brand name)

Food & Beverage

Food and Beverage departmental expenses include the cost of goods sold (food and beverages), labor and related benefits and other operating expenses.

Labor costs include salaries & wages as well as departmental management, cooks and kitchen personnel, service staff, banquet staff and bartenders.

Other operating expenses include fine china, silverware, linens, restaurant and kitchen supplies, menus and printing and special promotions. Cost of food sales, beverage sales, audiovisual cost.

Owner-specific expenses. Capital expenditures (e.g., new kitchen equipment).

Room service revenue/expenses not related to F&B 

Gratuities/service charges distributed to employees. 

Expenses for non-F&B departments (e.g., staff meals for other departments).

Golf, Spa, Parking (& Other Operated Departments)

Labor, cost of retail, golf and spa operations, golf course maintenance.

Other departmental expenses comprise those expenses (labor and others) which offset the revenue generated by other operated departments such as garage, guest laundry, athletic facilities and gift shop.

For hotels that have minor revenue from casino/ gaming, record expenses as another operated department. (p.102 USALI 12th edition)

Revenue or expenses from outlets operated by third parties (only report net commission/rent as Miscellaneous Income).

Owner-specific or capital expenses. 

Expenses for services not operated by the hotel (e.g., outsourced spa where only rent is received). 

USALI is not recommended for use by casino hotels with significant gaming operations. It is recommended that casino hotels use accounting classification systems specific to the gaming industry (p.102 USALI 12th edition). Contact data@str.com for clarification on casino reporting.

Administrative & General

Included in this category are the payroll and related expenses for the general manager, human resources and training, security, clerical staff, controller and accounting staff.

Other A&G expenses include office supplies, computer services, accounting and legal fees, cash overages and shortages, bad debt expenses, travel insurance, credit card commissions, transportation (non-guest) and travel and entertainment. 

Loyalty points issued due to a guest service issue

Owner’s personal expenses. Capital expenditure (e.g., office renovations).

Expenses for other departments (e.g., F&B or Rooms costs). 

Taxes collected on behalf of authorities. 

Brand and operator fees (these are now tracked in a separate mandatory schedule).

Information & Telecommunications

Capital expenditures (e.g., new IT infrastructure)

Expenses for guest-facing services (e.g., guest Wi-Fi, which may be allocated to Rooms or Other Operated Departments) 

Owner-specific expenses

Sales & Marketing

Marketing expenses include payroll and related expenses for the sales and marketing staff, direct sales expenses, advertising and promotion, travel expenses for the sales staff and civic and community projects.

Labor

Royalty fees for licensing, branding or naming of the property 

Franchise marketing fees charged by franchise companies 

Loyalty programs (Schedule 7: p 139). This account records the cost to the hotel when a guest earns loyalty program points during their stay. Whenever a guest chooses to earn points, part of the hotel’s revenue is set aside to cover the loyalty program expense according to the program’s rules.

Loyalty points issued due to a guest service issue should be recorded in A&G (schedule 5).

Franchise Fees for Room Reservations paid to the brand are recorded to Rooms.

Energy, Water and Waste

Electricity, Fuel and Gas, Renewable energy, Water, Sewer, Landfill waste, recycled waste

Includes electricity, fuel (oil, gas, and coal), purchased steam, and water. Includes central plant and energy management systems

Capital improvements (e.g., new boilers, solar panels—these are capitalized)

Expenses for other departments (e.g., waste removal for F&B should be allocated accordingly) 

Owner-specific expenses

Property Operations & Maintenance

Involves costs for maintaining the hotel's physical assets (buildings, grounds, equipment) to enhance owner value and support other departments

Repairs & Maintenance: Costs for general upkeep and fixing things in the building

Landscaping & Grounds: Maintaining outdoor areas, including snow removal if applicable 

Security: Costs related to property security 

Insurance: Building and contents insurance premiums 

Contract Services: External services like pest control or cleaning 

Labor (hotel engineering, maintenance and security teams)

Costs for electricity, water, and waste removal are now in their own dedicated section.

Major improvements or asset replacements (like new roofs or HVAC systems) are handled through a Capital Replacement Reserve, not expensed directly in POM.

Management Fees & Fixed Expenses

Incentive & Management Fees

Fees charged by management organizations for management services or supervision. Includes both base and incentive fees.

Department: 

Include: 

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Exclude: 

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Income

Interest Income tax Depreciation and amortization

Owner’s personal expenses (asset management, financing) 

Gains/losses on asset sales Extraordinary items (insurance recoveries, disaster relief) 

Capital expenditures (major renovations, replacements) Brand and operator fees (tracked in Schedule 16) 

ESG/CSR reporting costs not directly related to operations

Replacement Reserve

Rent

Operating expenses (these should be allocated to the relevant department) Owner-specific expenses (asset management, financing)

Capital improvements (major renovations, replacements) 

Taxes collected on behalf of authorities

Property Taxes

Insurance

Other Fixed Charges

Owner’s Expense

Total Outsourced Labor Costs

Costs for third‑party labor contracted to perform work that would otherwise be done by hotel employees (e.g., housekeeping, security, laundry, landscaping, spa therapists, engineering/maintenance teams, F&B service staff).

Outsourced staffing used to support peak periods, seasonal demand, or temporary workforce gaps.

Any wages, salaries, benefits, payroll taxes, or related costs for hotel employees (these belong in departmental labor)

Outsourced services that are project‑based, capital in nature, or non‑operational (e.g., renovation contractors, major repairs, system installations, IT hardware projects). 

Third‑party operators where the hotel does not bear labor costs and only receives rent/commission (these belong in Miscellaneous Income). 

Professional services (legal, accounting, consulting) — these fall under Administrative & General 

Fees related to owners, brand, or operators (e.g., franchise fees, brand assessments)