Uniform System of Accounts for the Lodging Industry

Guidance for standardized financial reporting and analysis, critical for effective management and benchmarking. The newly-published 12th Revised Edition has a focus on increased reporting transparency.

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Uniform System of Accounts for the Lodging Industry
USALI 12th Revised Edition


The USALI, 12th Revised Edition is offered as a subscription or soft-cover book (available late Summer 2024). A subscription includes access to the USALI e-book library and a variety of online resources. A soft-cover purchase includes a physical book, plus two-year subscription.

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.  

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Major Changes

USALI 12th Revised Edition


Energy, Water, and Waste Schedule

The new schedule promotes environmental benchmarking in the lodging industry and helps hotels report to customers, investors, and regulators on their sustainability initiatives.


All-inclusive Hotels

This new section is dedicated to the reporting of revenues and expenses for AI hotels, which typically charge one price for basic services and amenities. This new guidance allows for equitable benchmarking and operating analyses.



In this section, the definitions for each of the rate categories used to segment Rooms Revenue have been expanded. In addition, new guidance to enhance transparency associated with the cost of guest loyalty program services and amenities has been added. And finally, the new Executive Lounge – Subschedule 1-1 is included.


Annual Mandatory Brand and Operator Cost Schedule

This new schedule is included to capture these expenses in one, easy-to-view table. This schedule should be completed annually when associated costs have been tabulated.


Payroll FTE

This has been added to provide greater visibility for FTEs in each department, including categorizing management and nonmanagement roles.


Miscellaneous Income

New Miscellaneous Income categories have been added and expanded guidance is included for others.


Sales and Marketing

In alignment with current marketing practices, three new expense categories have been added: Digital — Paid Search, Digital — Display, and Digital — Social. In addition, new department titles have been included.

New Edition

12th Revised Edition

Now available, this edition is the result of a well-considered, in-depth process by the Global Finance Committee (GFC). The independent group of global financial leaders from the most prominent global hotel brands, operators, owners, and other industry authorities. The adoption date for the 12th Revised Edition is January 1, 2026.



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USALI 12th Revised Edition, Deep Dive: Rooms Department

In the very near future, the lodging industry will have a brand-new edition of the Uniform System of Accounts for the Lodging Industry (USALI) — the 12th Revised Edition. This latest release has been meticulously updated with guiding principles to en


Upcoming Events

All Events
July 30, 2024
11:00 AM - 12:00 PM

In this webinar, an overview of the new Energy, Water, and Waste (EWW) – Schedule 9 is presented.

August 8, 2024
11:00 AM - 12:00 PM

In this webinar, an overview of the new Payroll FTE – Schedule 15 and Annual Mandatory Brand and Operator Costs – Schedule 16 are presented.