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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Previously, resort fees were frequently reported as rooms revenue, and therefore influenced the calculation of average daily room rates and revenue per available room.

The 10th edition reflects the evolution of business practices as the industry has changed, and has eliminated inconsistencies in operating reports among editino properties and management companies.

A look at how lodging organizations have taken to the changes from the 10th to 11th Revised Edition. Please feel free to comment or contact an editor with any questions or concerns. 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.

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. With the new USALI categories, we are able to get a better understanding of the salary and wage component of labor costs. Log In or enter name. Comments that include blatant advertisements or links to products or company websites will be removed to avoid instances of spam. The uaali purpose of this publication is to offer 10ht statements formatted to provide hotel owners, managers and other interested parties with operational information pertinent to the lodging industry.

Please report any violations to our editorial staff. During the year, However, you can change your cookie settings at any time. Contract, leased and outsourced labor comprised 2. The dictionary is now more user-friendly as a editio of including “two” Expense Dictionaries.

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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. 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.


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

As expected, service charges were most often distributed in the food and beverage department. New benchmarks Changes to the USALI provide greater exposure to revenue and expense items that are growing in dollar value and relevance. Because of the relative large volume of banquet business, convention hotels spent the greatest portion of labor dollars distributing service charges to their employees.

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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.

Selig Director of Communications x23 Fax: In the 11th edition, the FMC continued to present information based on U. This article was published in the July edition of Lodging.

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 Therefore, when the USALI changes, benchmarking companies like ourselves need to change our reporting.

By Raymond Schmidgall, Ph. Revisions to the USALI are necessary in order to keep up with changes in industry practice, as well as changes in accounting rules and regulations.

The conference is being held Thursday, Nov 2 through Friday Nov usqli. Housekeeping staffs are increasingly being outsourced, which explains why Detailed overview of the changes, with a focus on the operating editlon. Labor costs Labor costs are the largest operating expense for hotels. Read our Privacy and Cookies policies to find out more. Ininformation and telecommunication systems expenses averaged 1.

As mentioned before, the movement of resort fees from rooms revenue to miscellaneous income affects the reported ADR of a property. 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. Some are essential to make our site work; others help us give you the best possible user experience.


Capital Expenditure in Hotel Chains: This site uses cookies to store information on your computer.

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.

Columnists published 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.

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.


The new IT department captures ecition wide variety of expenses. On average, resort fees represented 4. Within the administrative and general department, functions like security, human resources and accounting all have the potential to be performed by outside service providers. With the increased amount of data, industry participants can now benchmark the performance of their hotels in these critical areas.

HNN – USALI changes show new benchmarks

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 other is organized alphabetically, first by department and then by expenses appropriate to that department. Please use this information as guidance as you integrate the changes that come with the latest edition. GAAP, but in order to address the globalization of the lodging industry, certain items were adjusted to address issues in a more global manner.

Among the various property types we saw some variation in these percentages.