USALI 11th Edition Guide

Uniform System of Accounts for the Lodging Industry (USALI)

First published 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 lodging industry. 

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. Revisions to the USALI are overseen by the Financial Management Committee (FMC) of the American Hotel & Lodging Association (AHLA), a majority of which are also HFTP members. 

Frank Wolfe, CAE

Introduction from HFTP

By Frank Wolfe, CAE / HFTP CEO

Recently, HFTP made the monumental decision to acquire the copyright to the well-respected Uniform System of Accounts for the Lodging Industry (USALI). The histories of the USALI and HFTP are intertwined. The association’s existence is due in large part to the establishment of the USALI, when the Hotel Accountants Association of New York met in 1925 to write and publish the book. From that point, the New York group and other state-centered hotel accounting groups moved to organize a national association. It eventually did in 1952 as the National Association of Hotel Accountants, now known as HFTP. 

I am confident HFTP, as steward to the financial resource, will maintain the USALI’s relevance to the industry. HFTP plans to lean on its resources as an international organization to drive greater global adaptation. HFTP will also continue to prioritize the evolution of the guidance within the USALI to reflect the changing nature of the hospitality industry. 

Kevin Carey

Introduction from AHLA

By Kevin Carey / AHLA Executive Vice President & COO

For more than 100 years, AHLA has been the foremost representative of and advocate for the U.S. lodging industry. As the singular national association that represents all segments of an industry, the industry is all together powerful when we speak with a united voice. For this reason, AHLA and its Financial Management Committee are thrilled to partner with HFTP on the USALI. While our dynamic and vibrant industry continues to evolve and grow, the USALI plays a vital role as a widely used guide and resource for financial professionals in brand companies, owners and management companies. AHLA is pleased to continue this pursuit with HFTP and evolve the USALI in the future.

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