Supplemental Resources: USALI 11th Edition

HFTP offers supplemental guidance to the USALI 11th Revised Edition as part of its USALI Subscription. The material includes analysis, recommended updates, guidance for unique financial situations, spreadsheets and more.

As a reference, an index of the available material is listed below. These resources are available to USALI subscribers only and are linked from the USALI subscription site (not below). Learn more about the USALI subscription

Clarifications and Amendments

USALI 11th Revised Edition Part V: Gross vs. Net — Amended and Restated

Part V of the 11th edition of the USALI has been rendered obsolete by new GAAP Revenue Recognition (ASC 606). This amendment replaces Part V and reflects current GAAP. (Published January 2019)

Clarification USALI 11-02: Update of Revenue and Expense Guide Classification

This clarification identifies known inconsistencies between references in the Revenue and Expense Guide and Part I: The Operating Statement for the classification of certain revenues and expenses. It also provides revised guidance as to which account classification should be used in each instance.

Clarification USALI 11-03: Reporting of Day Use Rooms Occupied

This clarification refines the definition of Day Use rooms and provides reporting alternatives for inclusion of Day Use in the occupancy statistics, solely for the purpose of ensuring the consistency of productivity metrics.

Lease Accounting Guidelines

With the adoption of ASC Topic 842: Leases (Topic 842) quickly on the horizon for entities reporting under U.S. GAAP, certain accounting and reporting changes will also become effective for hotels reporting in accordance with the USALI. This change will impact all entities that are lessees, and to a lesser extent, those that are lessors.

2020 FAQ for Puzzling Covid-19 Related Scenarios

Three-part Blog Series on HFTP Connect

  • Part One: Recording Third Party Use Hotel Revenues/Expenses >

  • Part Two: Recording Government-sponsored Wage Subsidies and Grants >

  • Part Three: Recording Government Assistance Loan Programs >

Frequently Asked Questions

Uniform System of Accounts - Frequently Asked Questions

2020 USALI FAQ for Covid-19 Scenarios

Articles and Guides

Information and Telecommunications Costs

By Robert Mandelbaum and Adam Barry
Published in Hospitality Upgrade, June 8, 2022

Just as technology has become more ubiquitous throughout our lives, it is now impacting guest service and hotel operations throughout all departments in a hotel. To provide more exposure to the growing costs associated with hotel information and technology systems, the 11th edition of the Uniform System of Account for the Lodging Industry added a discrete undistributed department to capture these expenses. Prior to the 11th edition the costs for phone and internet service, payroll for telephone operators and computer technicians, and charges related to information systems were allocated to multiple departments within the operating statement.

11th Edition Overview

By Tanya Venegas, MBA, MHM
From the HFTP Americas Research Center, this article provides a summary of all the changes made for the 11th Edition.

Study Report: USALI 11th Edition

By Tanya Venegas, MBA, MHM
A look at how lodging organizations transistioned from the USALI 10th to the 11th Revised Editions.

Part I: The New Guidelines and Operating Statements for 2015

By Raymond S. Schmidgall, Ph.D., CPA and Agnes DeFranco, Ed.D., CHE, CHAE
This guide is a detailed overview of the changes made for the 11th Revised Edition, with a focus on the operating statements. New in this edition is the metrics at the top of the statement which includes rooms available, rooms sold, occupancy, ADR, Rooms RevPAR and Total RevPAR. How each of these are determined is discussed in the financial ratios and operating metrics section of the book.

Part II: Using Operating Metrics to Manage

By Raymond S. Schmidgall, Ph.D., CPA; Agnes DeFranco, Ed.D., CHE, CHAE and Ralph Miller, CPA, CA, CBV, CHA, CHAE
The Ratios section in the 11th edition has been expanded significantly into the Financial Ratios and Operating Metrics section. This change is to recognize the importance of compiling and monitoring operating metrics for lodging industry businesses, and not just performing year-end or period-end overall financial ratios.

Part III: Gross vs. Net Reporting

By Raymond S. Schmidgall, Ph.D., CPAAgnes DeFranco, Ed.D., CHE, CHAE and Robert Mandelbaum
The newest section of the 11th Revised Edition has generated a number of spirited and insightful discussions. It is not just because it is new, but it has to do with how revenues should be reported as gross or net. Included in this section are also guidelines as to how surcharges, service charges and gratuities need to be recorded.

Guidance on Financial Ratios and Operating Metrics: F&B Schedule

By Agnes DeFranco, Ed.D., CHE, CHAE
This article presents guidance regarding the new F&B financial ratios and operating metrics.

Gross vs. Net Revenue Reporting: Q&A

By Raymond S. Schmidgall, Ph.D., CPA and Agnes DeFranco, Ed.D., CHE, CHAE
This article presents guidance regarding the reporting of revenue on a gross vs. net basis. Here scenarios are presented to identify whether the service should be accounted for as a gross or net revenue.

Treatment of Service Charge for Revenue and Expense Reporting in the Hospitality Industry

By Christopher Garland, CHAE
It is important to differentiate a tip or gratuity from a service charge. This article considers applicable rules, standards and legislation regarding revenue and expense reporting for service charges in the hospitality industry.

Treatment of Pre-opening Expenses

By Gordon Potter, Ph.D.
This article discusses the treatment of pre-opening expenses, costs generally associated with the opening of new business unit, and they should be expensed as incurred.

Labor Costs and Related Expense Reporting

By Ralph Miller, CPA, CA, CBV, CHA, CHAE and Robert Mandelbaum
This article discusses the increased reporting standards for Labor Costs and Related Expenses.


Templates for USALI Part I: Operating Statements

Templates for USALI Part II: Financial Statements

Templates for USALI Part III: Financial Ratios and Operating Metrics

Templates for USALI Part IV: Revenue and Expense Guide


May 21, 2020: USALI Recording Guidance for Puzzling Covid-19 Scenarios

March 23, 2020: Update on the Process & Progress of the Uniform System of Accounts 12th Edition

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