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The USALI is periodically revised to reflect changes in industry practice and to address issues that arise as the industry develops. Examples of contemporary industry issues and practices considered and addressed in the Eleventh Revised Edition include, but are not limited to, the followin
The print version of the book will be packaged with a keycode that enables readers to access and download Excel templates of all financial statements and supporting schedules, as well as a searchable Revenue and Expense Guide. These items will also be available to those who purchase the digital version of the book.
Every section of the Uniform System of Accounts for the Lodging Industry has been updated to reflect the latest practices for recording financial information. There are new categories, changes in where specific items are recorded, and additional guidance on issues such as recording of surcharges, service charges, and gratuities; the handling of revenues and expenses associated with mixed-ownership lodging facilities; the handling of gift certificate revenue; and the handling of equipment rental, unique municipal charges, and various employee housing expenses. Part III, formerly titled “Ratios and Statistics,” has been renamed “Financial Ratios and Operating Metrics” in recognition of the importance of operational and financial analysis. An extensive list of changes can be found on the “Details” tab of the product listing in EI’s online store.
The print version of the Uniform System of Accounts for the Lodging Industry, Eleventh Revised Edition, is available for $59.95 for AH&LA members and $89.95 for nonmembers. The digital edition is $34.95 for AH&LA members and $52.95 for nonmembers. To order, visit www.ahlei.org, or call 1.800.349.0299 or +1.407.999.8100