The most current edition of the Uniform System of Accounts for the Lodging Industry (USALI™) is the 11th revised edition, published in 2014. The publication is available for purchase as a hard copy book or e-book subscription. 

USALI, subscription

The USALI subscription offers digital access to the full 11th Revised edition, optimal for viewing on all media devices.

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All: $8.00 USD

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One year: $80 USD

Four years: $250 USD

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USALI, Soft Cover

HFTP Members: $129.95 USD

Nonmembers: 149.95 USD

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USALI SUBSCRIPTION

The USALI subscription offers digital access to the full 11th Revised edition, optimal for viewing on all media devices. In addition, subscribers have exclusive access to a collection of supplemental resources. The material includes analysis, recommended updates, guidance for unique financial situations, spreadsheet templates, webinars and more. 

USALI, SOFT COVER

Enterprise subscription available. Contact usali@hftp.org for details and pricing.

All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means — electronic, mechanical, photocopying, recording, or otherwise—without prior permission of the publisher.  

Since October 2019, the revision to the 11^th Edition (released in 2014) has gone through a well-considered, in-depth process by the Global Finance Committee (GFC). The GFC is an independent group of global financial leaders from the most prominent U.S. and international hotel brands, operators, owners and other industry authorities

The expected release of the 12th revised edition is early 2024.

USALI SUBSCRIPTION

The USALI subscription offers digital access to the full 11th Revised edition, optimal for viewing on all media devices. In addition, subscribers have exclusive access to a collection of supplemental resources. The material includes analysis, recommended updates, guidance for unique financial situations, spreadsheet templates, webinars and more. 

USALI, SOFT COVER

The Uniform System of Account for the Lodging Industry (USALI™) is published by Hospitality Financial and Technology Professionals (HFTP®). First distributed in 1926, 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 global lodging industry. There have been 11 revised editions since its inception nearly 100 years ago.

When the authors of the first edition wrote the book, they worked in a vastly different environment than what is experienced today. The hotel business consisted fundamentally of "bricks and mortar." In fact, the original committee was called the Proprietors' Committee and included representation from Northeastern hotels: Hotel Pennsylvania, The Waldorf Astoria, Hotel Astor, Hotel Willard and The Commodore.  

As the lodging industry evolved so did the USALI, which led to subsequent, follow-up revised editions to reflect the changing times. There remained some lingering similarities to the original in early editions. As an example, the 5th Revised Edition, published in 1952, still included such departments as Cigar Stand and Candy and Soda Shop, and Pay Station Commissions were recorded as Other Income in the Telephone Department.  

Over the next 25 years, there was a shift away from the "bricks and mortar" hotel business model and the 7th Revised Edition, published in 1977, consequently saw a more diverse revision committee with representatives from Sheraton Corp., Hilton Hotels Corp., Loews Corp., Western International Hotels Co. and Caesars Palace.    

As the fundamental business model of the hotel industry continued to evolve into separate owners, operators and franchisors, the revision committee for the Ninth Revised Edition, published in 1996, had an even more diverse composition with representation from sectors such as ownership, academia, accounting firms, consultants and operators. The committee also wanted to expand its reach globally and invited the British Association of Hotel Accountants to participate in the revision. The book was also later translated in its entirety into German in 2000.  

While the USALI evolved and was revised from time to time, the American Hotel & Lodging Association in 1961 appointed the National Association of Hospitality Accountants (now HFTP) to develop a separate uniform system of accounts for small hotels and motels. The publication Uniform System of Accounts and Expense Dictionary for Small Hotels, Motels, and Motor Hotels was first published in 1961, and later revised in 1979 and again in 1986. In 1996 this companion publication was combined with the USALI.  

The 10th Revised Edition of the USALI was published in 2006. The revision committee continued to broaden its membership with representation from diverse sectors of the industry, such as Smith Travel Research (STR). It was also recognized that the USALI should be a guide that is most useful to the industry (while still remaining in compliance with Generally Accepted Accounting Principles), and numerous changes in presentation, account titles and subtotals were made to reflect this reality. The 11th Revised Edition was published in 2014.

In 2018, HFTP acquired the copyright to the USALI, a logical step as the association has been connected to the resource since its origins as a sponsor and contributor. The copyright was previously owned by the Hotel Association of New York City. In 2019, it began the process of the 12^th Revised Edition, which is expected to be released in 2023.

‍Summarized from a history written by Peter Temling who served as chairman of the USALI revision committees for the 9th and 10th Revised Editions. He continued to serve as a member of the revision committee for the 11th Revised Edition.

USALI publisher and copyright owner.

Hospitality Financial and Technology Professionals (HFTP), established in 1952, is a hospitality nonprofit association headquartered in Austin, Texas USA with offices in the EU and Middle East. HFTP is recognized as the spokes group for the finance and technology segments of the hospitality industry with an international network of members and stakeholders. HFTP uniquely understands the industry's pressing issues, and assists its stakeholders in finding solutions to their challenges more efficiently than any organization. HFTP offers expert networks, educational resources, career development programs, research, leadership opportunities and conferences and events. HFTP produces international events throughout the year, including the world's largest hospitality technology tradeshow and conference brand: HITEC.  In addition, it oversees the hospitality-specific Pineapplesearch.com®.

HFTP ACADEMY CERTIFICATES

USALI-11 Theory
‍This course demonstrates your mastery of the concepts, structure and learning outcomes related specifically to the USALI.

USALI-11 Practice — Analysis & Compliance
‍This course takes the knowledge base from the USALI Theory course and applies it practically, along with analysis and interpretation.

Benchmarking
‍This course connects benchmarking as an essential tool for any profitability tool chest.

WEBINARS

• Exciting Changes Approved for USALI 12th Edition: Inside Look from the Global Finance Committee
• Completion Stage Underway for the 12th Revised Edition of the Uniform System of Accounts for the Lodging Industry (USALI)
• HFTP and AHLA Announce 10-year USALI Agreement
• USALI 12th Revised Edition Exposure Draft: Energy, Waste, and Water
• HFTP and GFC Release First Exposure Draft for the USALI 12th Revised Edition — A New Energy, Water, and Waste Section
• HFTP and GFC Get Ready for the USALI 12th Revised Edition; Plan to Release Exposure Drafts for Review by Industry Stakeholders
• HFTP Offers New Digital Format for the Uniform System of Accounts for the Lodging Industry (USALI), 11th Revised Edition
• HFTP Debuts Two USALI Certificates, Developed and Powered by Ascend

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