PURCHASE

The most current edition of the Uniform System of Accounts for the Lodging Industry (USALI) is the 11th revised edition. It is available for purchase through a subscription with access to an e-book or as a soft cover book.

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.

Monthly
All: $8.00 USD
Long-term
One year: $80 USD
Four years: $250 USD
Purchase
USALI, Soft Cover
HFTP Members: $129.95 USD
Nonmembers: 149.95 USD
Price does not include tax and shipping.
Purchase

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.

Monthly -

$14.95 USD

Annual -

HFTP Members $129.95 USD • Nonmembers $149.95 USD

USALI, SOFT COVER

HFTP Member -

$129.95 USD + tax and shipping

Nonmember -

$149.95 USD + tax and shipping

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.

12th Revised Edition

Since October 2019, the revision to the 11th 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 June 2024.
The adoption date for the 12th Revised Edition is January 1, 2026.

USALI 12 Deep Dive presentation
Preview the updates in the newest edition.

Since October 2019, the revision to the 11th 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.

Monthly -

$14.95 USD

Annual -

HFTP Members $129.95 USD • Nonmembers $149.95 USD

USALI, SOFT COVER

HFTP Member -

$129.95 USD + tax and shipping

Nonmember -

$149.95 USD + tax and shipping

ABOUT

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.

HISTORY

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 12th 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.

GLOBAL FINANCIAL COMMITTEE

Raymond Martz - Co-Chair

Executive Vice President & CFO

Pebblebrook Hotel Trust

Gina Tallarico - Co-Chair

VP, Asset management

Hyatt Hotels Corporation

Pablo Alonso

Chief Executive Officer

HotStats Ltd

Timothy Brown

SVP, Finance and Global Officer-BMSC

Marriott International, Inc.

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Raymond Martz - Co-Chair

Executive Vice President & CFO

Pebblebrook Hotel Trust

Gina Tallarico - Co-Chair

VP, Asset management

Hyatt Hotels Corporation

Pablo Alonso

Chief Executive Officer

HotStats Ltd

Timothy Brown

SVP, Finance and Global Officer-BMSC

Marriott International, Inc.

Chad Crandell

Managing Director, CEO

CHM Warnick

Agnes DeFranco

Professor

University of Houston Conrad N. Hilton College

Hilda Delgado

Chief Financial Officer

Viceroy Hotel Group

Michael Duffy

Senior Vice President & Chief Accounting Officer

Hilton Hotels

Claas Elze

Managing Director

Apara Hotel Advisers Pte Ltd

KC Gallagher, CPA

Senior Vice President Asset Management

Apple Hospitality REIT, Inc.

Brad Garner

Senior Vice President

STR

Kim Gauthier, CHAM, CHA

SVP of Asset Management

First Investors

Tom Gerth

Partner

KPMG LLP

Sourav Ghosh

Senior Vice President, Enterprise Analytics

Host Hotels & Resort, Inc

John Houghton

Senior Vice President, Business Analytics

Aimbridge Hospitality

Howard Isaacson

Principal

HBI Consulting, LLC

Cindy Jenkins

Head of Operations Finance – CMH

IHG

Joseph Johnson

SVP & Chief Accounting Officer

Xenia Hotels & Resorts, INC

Larry Kaminsky

Executive Vice President

Fulcrum Hospitality

Robert Mandelbaum

Director of Research Information Services

CBRE Hotels Americas Research

Mary MacAusland, CPA, Ph.D.

Professor of Practice of Accounting, Cornell Peter and Stephanie Nolan School of Hotel Administration, Cornell S.C. Johnson College of Business

Ralph Miller, CPA, CA, CBV, CHA, CHAE

President/Owner

Integrated Hospitality Management, Ltd.

Andrea Mue

Senior Vice President, Chief Financial Executive

Aqua-Aston Hospitality

Victoria Richman

Chief Financial Officer

HVS Hotel Management & HVSAsset

Michelle Russo

CEO & Founder

Hotel Asset Value Enhancement, Inc.

Rob Smith

Chief Financial Officer

Crescent Hotel & Resort

Hong (Angela) Zhou

Vice President of Operations Finance

Rosewood Hotel Management

Chris Garland - Industry Advisor

Principal Consultant

C Garland Consulting

Millicent Athanos

Staff Vice President, Administration & USALI

HFTP

Thomas Atzenhofer

Deputy Chief Executive Officer

HFTP

USALI OVERSIGHT COMMITTEE

James (Jim) Bina, CHAE+, CHTP+

GFC Vice-Chair

Michael Levie, CHTP

HFTP Officer Designate

Frank Wolfe, CAE

HFTP CEO

Thomas Atzenhofer, CPA

HFTP Deputy CEO

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James (Jim) Bina, CHAE+, CHTP+

GFC Vice-Chair

Michael Levie, CHTP

HFTP Officer Designate

Frank Wolfe, CAE

HFTP CEO

Thomas Atzenhofer, CPA

HFTP Deputy CEO

Millicent Athanos

HFTP Liaison

Justin Knight

AHLA Officer Designate

Gina Tallarico

GFC Co-Chair

Raymond Martz

GFC Co-Chair

GLOBAL FINANCIAL COMMITTEE

Raymond Martz - Co-Chair

Executive Vice President & CFO

Pebblebrook Hotel Trust

Gina Tallarico - Co-Chair

VP, Asset management

Hyatt Hotels Corporation

Timothy Brown

SVP, Finance and Global Officer-BMSC

Marriott International, Inc.

Chad Crandell

Managing Director, CEO

CHM Warnick

Agnes DeFranco

Professor

University of Houston Conrad N. Hilton College

Hilda Delgado

Chief Financial Officer

Viceroy Hotel Group

Michael Duffy

Senior Vice President & Chief Accounting Officer

Hilton Hotels

Claas Elze

Managing Director

Apara Hotel Advisers Pte Ltd

KC Gallagher, CPA

Senior Vice President Asset Management

Apple Hospitality REIT, Inc.

Brad Garner

Senior Vice President

STR

Kim Gauthier, CHAM, CHA

SVP of Asset Management

First Investors

Tom Gerth

Partner

KPMG LLP

Sourav Ghosh

Senior Vice President, Enterprise Analytics

Host Hotels & Resort, Inc

John Houghton

Senior Vice President, Business Analytics

Aimbridge Hospitality

Howard Isaacson

Principal

HBI Consulting, LLC

Cindy Jenkins

Head of Operations Finance – CMH

IHG

Joseph Johnson

SVP & Chief Accounting Officer

Xenia Hotels & Resorts, INC

Larry Kaminsky

Executive Vice President

Fulcrum Hospitality

Robert Mandelbaum

Director of Research Information Services

CBRE Hotels Americas Research

Mary MacAusland, CPA, Ph.D.

Professor of Practice of Accounting, Cornell Peter and Stephanie Nolan School of Hotel Administration, Cornell S.C. Johnson College of Business

Ralph Miller, CPA, CA, CBV, CHA, CHAE

President/Owner

Integrated Hospitality Management, Ltd.

Andrea Mue

Senior Vice President, Chief Financial Executive

Aqua-Aston Hospitality

Victoria Richman

Chief Financial Officer

HVS Hotel Management & HVSAsset

Michelle Russo

CEO & Founder

Hotel Asset Value Enhancement, Inc.

Rob Smith

Chief Financial Officer

Crescent Hotel & Resort

Hong (Angela) Zhou

Vice President of Operations Finance

Rosewood Hotel Management

Chris Garland - Industry Advisor

Principal Consultant

C Garland Consulting

Millicent Athanos

Staff Vice President, Administration & USALI

HFTP

Thomas Atzenhofer

Deputy Chief Executive Officer

HFTP

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HFTP

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®.

RESOURCES

HFTP ACADEMY CERTIFICATES

HFTP offers three certificate programs designed to boost your professional development. Certificates provide valuable instruction, training and most importantly, recognition of a specific practice or skillset.
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.
Learn More

WEBINARS

  • A Look at the New Section: Energy, Waste and Water

EVENT SCHEDULE

  • March 2024 • 12th Revised Edition Update • HFTP Jamaica Chapter • Webinar
  • March 21, 2024 • 12th Revised Edition Update • HFTP Webinar • 11:00 a.m. CT
  • April 18, 2024 • Rooms Segmentation (required and optional), Expanded Definitions, Loyalty Program Costs — Schedule 1-1 Executive Lounge Costs • HFTP Webinar • 11:00 a.m. CT
  • May 23, 2024 • EWW Metrics and GHG Inputs • HFTP Webinar • 11:00 a.m. CT
  • June 6, 2024 • Schedule 15 FTE and Schedule 16, Annual Schedule of Mandatory Brand and Operator Costs • HFTP Webinar • 11:00 a.m. CT
  • June 2024 • 12th Revised Edition Update • HSMAI Commercial Strategy Conference • Charlotte, N.C. USA
  • June 2024 • 12th Revised Edition Update • HITEC 2024 • Charlotte, N.C. USA
  • July 2024 • 12th Revised Edition Update • ICHRIE Global Conference • Montreal, QC Canada
  • July 25, 2024 • Part 2: All Inclusive • HFTP Webinar • 11:00 a.m. CT

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CONTACT

HFTP Global Headquarters
7301 Ranch Rd 620 N, Ste 155-193
Austin, Texas 78726-4537 USA
(800) 646-HFTP (4387) US or +1 (512) 249-5333
[email protected]
© 2023 Hospitality Financial and Technology Professionals, HFTP®, HITEC®, CHAE®, CHTP®, PineappleSearch® and PineappleSearch.com® are registered service marks of Hospitality Financial and Technology Professionals.

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