{"id":23242,"date":"2020-12-21T14:52:25","date_gmt":"2020-12-21T14:52:25","guid":{"rendered":"https:\/\/www.xotels.com\/uncategorized\/the-brief-guide-to-uniform-system-of-accounts-for-the-lodging-industry-usali-in-hotel-accounting"},"modified":"2025-06-18T08:14:34","modified_gmt":"2025-06-18T08:14:34","slug":"uniform-system-accounts-lodging-industry-usali-hotel-accounting","status":"publish","type":"post","link":"https:\/\/www.xotels.com\/en\/hotel-management\/uniform-system-accounts-lodging-industry-usali-hotel-accounting","title":{"rendered":"The Brief Guide to Uniform System of Accounts for the Lodging Industry (USALI) in Hotel Accounting"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p><span style=\"font-weight: 400;\">The sector-wide standard for hotel accounting practises, the Uniform System of Accounts for the Lodging Industry (USALI format) has been in operation in some form or other since 1926. With our experience as a<\/span><a href=\"http:\/\/www.xotels.com\/\"> <span style=\"font-weight: 400;\">hotel revenue management consulting<\/span><\/a><span style=\"font-weight: 400;\"> company, we can say that these <\/span><b>best practises are essential for any hotel to create higher uniformity and consistency<\/b><span style=\"font-weight: 400;\"> in the presentation and understanding of a hotel\u00b4s performance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The primary functions of this uniform system of accounts for hotels has been to provide hotel managers, owners, and other relevant stakeholders with operating statements, and to be able to run comparative analyses across different business areas. The 11th edition of USALI was released in 2015, requiring hotels to update how they reported accounting and financial data and introducing many new changes.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Now knowing the importance of the system, let\u2019s take a deeper look at the details and highlight what is most important to understand as a stakeholder for a hotel.<\/span><\/p>\n<p><b>Key points in this article:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#11thedition\"><span style=\"font-weight: 400;\">11th Edition of USALI<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#changes-to-usali\"><span style=\"font-weight: 400;\">Key changes of the 11th Edition of USALI<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#why-use-usali\"><span style=\"font-weight: 400;\">Should hotels use the USALI format?<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#conclusion-using-usali\"><span style=\"font-weight: 400;\">Conclusion on using USALI<\/span><\/a><\/li>\n<\/ul>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-bottom:+3%;width:100%;\"><\/div><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\" id=\"11thedition\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:40;line-height:var(--awb-typography1-line-height);\">The 11th Edition of USALI<\/h2><\/div><div class=\"fusion-text fusion-text-2\"><p>USALI 11th edition was the first version since the system\u2019s origins in 1926 to include a date to take effect, the purpose of which was to obligate all organisations to be up to speed in a punctual way. The 11th edition introduced some very important changes with regard to a number of key areas to improve benchmarking comparison across the industry and within hotel groups with numerous properties in their portfolio.<\/p>\n<p>Comparability analysis with competitors is, of course, a crucial function of the USALI &#8211; the 11th edition updated its comparability performance by enabling the deletion of individual line items while not allowing for amendments or replacement items. The purpose of this is to guarantee that organisations are <a href=\"\/en?p=944\">benchmarking<\/a> with accurate comparison data, and therefore, generating results based on precise revenue and expense comparison points.<\/p>\n<p>To help businesses and people working in hospitality management accounting fully understand the USALI in its eleventh edition, it provides exhaustive guidance via an <a href=\"https:\/\/www.ahlei.org\/resources\/uniform-system-of-accounts-for-the-lodging-industry\/\" target=\"_blank\" rel=\"noopener\">online resource page<\/a>. This resource offers accounting help right down to the smallest reporting detail.<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-bottom:+3%;width:100%;\"><\/div><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\" id=\"changes-to-usali\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:24;line-height:1.3;\">Key changes of the 11th Edition of USALI<\/h3><\/div><div class=\"fusion-text fusion-text-3\"><p>There are many changes from the tenth to the eleventh USALI editions. Here are some examples:<\/p>\n<p><strong>Operating metrics and financial ratios<\/strong><\/p>\n<ul>\n<li>Key ratios (<a href=\"\/en\/glossary\/kpi-key-performance-indicators\">Hotel KPIs<\/a>) for every department<\/li>\n<li>Ratios for undistributed and operating departments<\/li>\n<\/ul>\n<p><strong>Food and Beverage<\/strong><\/p>\n<ul>\n<li>Food and drinks on the same schedule<\/li>\n<li>\u201cCustomer\u201d replaces the word \u201ccover\u201d<\/li>\n<\/ul>\n<p><strong>Summary Operating Statement<\/strong><\/p>\n<ul>\n<li>\u201c<a href=\"\/en\/glossary\/ebitda\/\">EBITDA<\/a>\u201d replaces the term \u201c<a href=\"\/en\/glossary\/noi-net-operating-income\/\">Net Operating Income<\/a>\u201d<\/li>\n<li>\u201cOperating revenue\u201d replaces the term \u201crevenue\u201d<\/li>\n<\/ul>\n<p><strong>Rooms<\/strong><\/p>\n<ul>\n<li><a href=\"\/en\/glossary\/resort-fee\/\">Resort fees<\/a> now under Miscellaneous Income<\/li>\n<li>Expansion of room revenue sources<\/li>\n<\/ul>\n<p>The broadening of item lines and greater specificity that USALI 11th edition has introduced was a necessary step to reflect the new ways that the industry operates in and the much higher and detailed levels of competition across the sector. The increased complexity of the modern-day hotel industry requires an accounting system that takes into consideration each and every detail.<\/p>\n<p>Extra note: In 2018, <a href=\"https:\/\/www.hftp.org\/hospitality_resources\/usali_guide\/\" target=\"_blank\" rel=\"noopener\">HFTP<\/a> acquired the copyright to the USALI.<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-bottom:+3%;width:100%;\"><\/div><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\" id=\"why-use-usali\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:40;line-height:var(--awb-typography1-line-height);\">Should your Hotel Apply the USALI Format to its Accounting Process?<\/h2><\/div><div class=\"fusion-text fusion-text-4\"><p>USALI offers a number of important advantages to hotels. These include the following:<\/p>\n<ol>\n<li>Accounting and reporting uniformity<\/li>\n<li>Ease of comparability with your industry for valuable business insights<\/li>\n<li>Greater accountability for individual departments<\/li>\n<li>Performance data down to a granular level<\/li>\n<li>A high degree of flexibility and ease of use<\/li>\n<\/ol>\n<p>USALI makes performance comparability much easier, whether it is with the broader industry or, for <a href=\"\/en\/glossary\/chain-hotel\/\">chain hotel<\/a> organisations, comparing and contrasting results for each property. It can pinpoint exactly where you are performing well and where you are lagging behind.<\/p>\n<p>The high degree of accuracy and the sheer breadth and depth of accounting coverage that USALI provides can facilitate efficient subsequent business decisions that can drive optimised success.<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-bottom:+3%;width:100%;\"><\/div><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\" id=\"conclusion-using-usali\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:40;line-height:var(--awb-typography1-line-height);\">The Final Word: USALI and your Hotel<\/h2><\/div><div class=\"fusion-text fusion-text-5\"><p><b>USALI\u2019s hospitality accounting upgraded version expanded to include new financial ratios and operating metrics,<\/b><span style=\"font-weight: 400;\"> and a broad range of line items across 14 departmental schedules. It also comes with an extensive online guidance resource to help your hotel in reporting and analysing financial and accounting data, as well as <\/span><b>benchmarking and interpreting results in the interests of making the best decisions to improve your hotel\u2019s overall performance.<\/b><span style=\"font-weight: 400;\"> It is an industry-authoritative system to help launch your hotel to enhanced and prolonged success, and our<\/span><a href=\"https:\/\/www.xotels.com\/en\/hotel-consulting\"> <span style=\"font-weight: 400;\">hotel consultants<\/span><\/a><span style=\"font-weight: 400;\"> therefore highly recommend it.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hope this guide helped to get an overview of how the format works and its capabilities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Good luck with the implementation and enjoy reaping the benefits!<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cheers,<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Patrick Landman<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Need help with tracking your results and improving performance? Click here to see which<\/span><a href=\"http:\/\/www.xotels.com\/\"> <span style=\"font-weight: 400;\">Hotel Revenue Management Consulting<\/span><\/a><span style=\"font-weight: 400;\"> &amp;<\/span><a href=\"https:\/\/www.xotels.com\/en\/hotel-operator\"> <span style=\"font-weight: 400;\">Hotel Management<\/span><\/a><span style=\"font-weight: 400;\"> Services we provide to take your hotel to the next level.<\/span><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:50px;width:100%;\"><div class=\"fusion-separator-border sep-double\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;border-bottom-width:1px;\"><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1-1 fusion-flex-container has-pattern-background has-mask-background fusion-parallax-none hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:106px;--awb-padding-left:0px;--awb-padding-right-medium:0px;--awb-padding-left-medium:0px;--awb-padding-top-small:0px;--awb-background-image:url(&quot;https:\/\/www.xotels.com\/wp-content\/uploads\/2025\/07\/Native-Ads-Xotels-background-blue.webp&quot;);--awb-background-size:cover;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-flex-end fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion-flex-column\" style=\"--awb-padding-right:23px;--awb-padding-left-small:30px;--awb-bg-size:cover;--awb-width-large:65%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:2.95384615385%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.95384615385%;--awb-width-medium:65%;--awb-order-medium:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:2.95384615385%;--awb-spacing-left-medium:2.95384615385%;--awb-width-small:100%;--awb-order-small:0;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:1rem;margin-bottom:1rem;width:100%;\"><\/div><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:#e3e2de;--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:4em;\"><div class=\"fusion-title-heading title-heading-center title-heading-tag fusion-responsive-typography-calculated\" style=\"margin:0;letter-spacing:-0.1em;font-size:1em;--fontSize:64;line-height:1.25;\"><p style=\"text-align: center; ;cursor: pointer;\"><a style=\"text-decoration: none !important;\" href=\"\/en\"><span style=\"color: #e3e2de!important; text-decoration: none !important;\"><strong>Maximize Your<br \/>\nHotel Revenue<\/strong><\/span><\/a><\/p><\/div><\/div><div class=\"fusion-title title fusion-title-6 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:#e3e2de;--awb-margin-top:0px;--awb-margin-bottom:0px;--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:1.2em;\"><h3 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"margin:0;letter-spacing:0.01em;font-size:1em;--fontSize:19.2;--minFontSize:19.2;line-height:1.3;\"><p style=\"text-align: center;\">Uncover the hidden revenue potential <br \/>of your hotel or resort.<\/p><\/h3><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:1rem;margin-bottom:1rem;width:100%;\"><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-flex-end fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-no-small-visibility\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:28.8%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:28.8%;--awb-width-small:50%;--awb-order-small:0;--awb-spacing-right-small:0%;--awb-spacing-left-small:28.8%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row\"> <a style=\"\n display: flex;\n align-items: center;\n justify-content: center;\n background-color: #e3e2de; \n color:#1351aa; \n border-radius: 20px;\n width: 12rem;\n height: 3rem;\n font-weight: 700;\n font-size: 1em;\n border-bottom-width: 3px;\n border-top-width: 3px;\n border-right-width: 3px;\n border-left-width: 3px;\n border-color:#e3e2de;\n text-decoration: none !important;\n \"\n target=\"_blank\" rel=\"noopener noreferrer\" href=\"\/en\"><span><\/span>LEARN MORE<\/span><\/a><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-no-small-visibility\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:20.736%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:0%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:20.736%;--awb-spacing-left-medium:0%;--awb-width-small:50%;--awb-order-small:0;--awb-spacing-right-small:20.736%;--awb-spacing-left-small:0%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row\"> <a style=\"\n display: flex;\n align-items: center;\n justify-content: center;\n background-color: #1351aa;\n color: #e3e2de;; \n border-radius: 20px;\n width: 12rem;\n height: 3rem;\n font-weight: 700;\n font-size: 1em;\n border-bottom-width: 3px;\n border-top-width: 3px;\n border-right-width: 3px;\n border-left-width: 3px;\n border-color:#e3e2de; \n text-decoration: none !important;\n \"\n target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.xotels.com\/en\/locations\" id=\"nativeads\"><span>CONTACT US<\/span><\/a><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-flex-end fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-2 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-no-medium-visibility fusion-no-large-visibility\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:28.8%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:28.8%;--awb-width-small:50%;--awb-order-small:0;--awb-spacing-right-small:0%;--awb-spacing-left-small:0%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row\"> <a style=\"\n display: flex;\n align-items: center;\n justify-content: center;\n background-color: #e3e2de; \n color:#1351aa; \n border-radius: 20px;\n width: 15rem;\n height: 3rem;\n font-weight: 700;\n font-size: 1em;\n border-bottom-width: 2px;\n border-top-width: 2px;\n border-right-width: 2px;\n border-left-width: 2px;\n border-color:#e3e2de; \ntext-decoration: none !important;\nmargin-right:5px;\n \"\n target=\"_blank\" rel=\"noopener noreferrer\" href=\"\/en\"><span><\/span>LEARN MORE<\/span><\/a><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-3 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-no-medium-visibility fusion-no-large-visibility\" style=\"--awb-padding-right-small:0px;--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:20.736%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:0%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:20.736%;--awb-spacing-left-medium:0%;--awb-width-small:50%;--awb-order-small:0;--awb-spacing-right-small:0%;--awb-spacing-left-small:0%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row\"> <a style=\"\n display: flex;\n align-items: center;\n justify-content: center;\n background-color: #1351aa;\n color: #e3e2de;; \n border-radius: 20px;\n width: 15rem;\n height: 3rem;\n font-weight: 700;\n font-size: 1em;\n border-bottom-width: 2px;\n border-top-width: 2px;\n border-right-width: 2px;\n border-left-width: 2px;\n border-color:#e3e2de;\nmargin-left:10px\ntext-decoration: none !important;\n \"\n target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.xotels.com\/en\/locations\" id=\"nativeads\"><span>CONTACT US<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n\n\n<div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:50px;width:100%;\"><div class=\"fusion-separator-border sep-double\" style=\"--awb-height:20px;--awb-amount:20px;border-color:var(--awb-color3);border-top-width:1px;border-bottom-width:1px;\"><\/div><\/div><div class=\"fusion-text fusion-text-6\" style=\"--awb-margin-top-small:0px;\"><p><div class=\"fusion-button-wrapper\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" target=\"_self\" href=\"https:\/\/www.xotels.com\/subscribe\/\" id=\"buttonemail\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Subscribe<\/span><\/a><\/div> <div class=\"fusion-button-wrapper\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-2 fusion-button-default-span fusion-button-default-type\" target=\"_self\" href=\"https:\/\/www.xotels.com\/en\/blog\/\" id=\"buttoabout\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Latest Articles<\/span><\/a><\/div><\/p>\n<\/div>\n<\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>The sector-wide standard for hotel accounting practises, the Uniform System of Accounts for the Lodging Industry (USALI format) has been in operation in some form or other since 1926. With our experience as a hotel management company, we can say that these best practises are essential for any hotel to create higher uniformity and consistency in the presentation and understanding of a hotel\u00b4s performance.<\/p>\n<p>The primary functions of this uniform system of accounts for hotels has been to provide hotel managers, owners, and other relevant stakeholders with operating statements, and to be able to run comparative analyses across different business areas. The 11th edition of USALI was released in 2015, requiring hotels to update how they reported accounting and financial data and introducing many new changes.<\/p>\n<p>Now knowing the importance of the system, let&#8217;s take a deeper look at the details and highlight what is most important to understand as a stakeholder for a hotel.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[193,195],"tags":[],"class_list":["post-23242","post","type-post","status-publish","format-standard","hentry","category-hotel-management","category-blog"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Brief Guide to Uniform System of Accounts for the Lodging Industry (USALI) in Hotel Accounting<\/title>\n<meta name=\"description\" content=\"USALI is the uniform system of accounts for the lodging industry. The hotel and hospitality accounting format helps hotels improve uniformity of showing results.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.xotels.com\/en\/hotel-management\/uniform-system-accounts-lodging-industry-usali-hotel-accounting\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Brief Guide to Uniform System of Accounts for the Lodging Industry (USALI) in Hotel Accounting\" \/>\n<meta property=\"og:description\" content=\"USALI is the uniform system of accounts for the lodging industry. The hotel and hospitality accounting format helps hotels improve uniformity of showing results.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.xotels.com\/en\/hotel-management\/uniform-system-accounts-lodging-industry-usali-hotel-accounting\" \/>\n<meta property=\"og:site_name\" content=\"Xotels\" \/>\n<meta property=\"article:published_time\" content=\"2020-12-21T14:52:25+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-18T08:14:34+00:00\" \/>\n<meta name=\"author\" content=\"Patrick Landman\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@xotels\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Patrick Landman\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"14 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":[\"Article\",\"BlogPosting\"],\"@id\":\"https:\\\/\\\/www.xotels.com\\\/en\\\/hotel-management\\\/uniform-system-accounts-lodging-industry-usali-hotel-accounting#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.xotels.com\\\/en\\\/hotel-management\\\/uniform-system-accounts-lodging-industry-usali-hotel-accounting\"},\"author\":{\"name\":\"Patrick Landman\",\"@id\":\"https:\\\/\\\/www.xotels.com\\\/en\\\/#\\\/schema\\\/person\\\/f51e882bd553ae1b905fc0214cdca6f5\"},\"headline\":\"The Brief Guide to Uniform System of Accounts for the Lodging Industry (USALI) in Hotel Accounting\",\"datePublished\":\"2020-12-21T14:52:25+00:00\",\"dateModified\":\"2025-06-18T08:14:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.xotels.com\\\/en\\\/hotel-management\\\/uniform-system-accounts-lodging-industry-usali-hotel-accounting\"},\"wordCount\":2769,\"publisher\":{\"@id\":\"https:\\\/\\\/www.xotels.com\\\/en\\\/#organization\"},\"articleSection\":[\"Hotel Management &amp; Operations Blog\",\"Hotel Revenue &amp; Management Blog\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.xotels.com\\\/en\\\/hotel-management\\\/uniform-system-accounts-lodging-industry-usali-hotel-accounting\",\"url\":\"https:\\\/\\\/www.xotels.com\\\/en\\\/hotel-management\\\/uniform-system-accounts-lodging-industry-usali-hotel-accounting\",\"name\":\"The Brief Guide to Uniform System of Accounts for the Lodging Industry (USALI) in Hotel Accounting\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.xotels.com\\\/en\\\/#website\"},\"datePublished\":\"2020-12-21T14:52:25+00:00\",\"dateModified\":\"2025-06-18T08:14:34+00:00\",\"description\":\"USALI is the uniform system of accounts for the lodging industry. 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