Hotel chart of accounts that follows USALI
97 accounts with the departmental structure USALI requires, so rooms and food and beverage each produce a real departmental profit and the property can be benchmarked against others. Read the whole chart below, or take the file.
97Accounts
3Levels deep
2Formats
Follows USALI, the Uniform System of Accounts for the Lodging Industry, 11th revised edition. Operated departments first, then the five undistributed departments, then management fees and non-operating items.
Download the hotel chart
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What is different
Departments first, everything else after
The structure is the whole point. A generic chart lists expenses in one run and produces a single profit figure. USALI settles each operated department on its own revenue and its own costs before any shared expense is counted.
- 01
Operated departments carry their own costs
Rooms revenue sits against rooms labor and rooms expenses. Food and beverage carries its own cost of sales, labor and other expenses. Other operated departments, spa, parking, laundry and the rest, do the same. Each one produces a departmental profit you can manage.
- 02
Five undistributed departments
Administrative and general, information and telecommunications systems, sales and marketing, property operation and maintenance, and utilities are reported below the operated departments because they serve the whole property. Pushing them into a single overhead line breaks the comparison.
- 03
Technology as its own department
The 11th revised edition pulled information and telecommunications systems out of administrative and general. Property management software, booking engines, guest wifi and support contracts get their own reporting line rather than disappearing into admin.
- 04
Management fees and non-operating kept apart
Base and incentive management fees, then rent, property taxes, insurance, interest and depreciation, sit below the operating result. That is what lets EBITDA and the owner's return be read off the same statement the operator manages against.
Getting a vendor bill into the right department is the part that takes the time. Cleo Pay reads each invoice, codes it to the department that consumed it, routes it for approval and posts the payment back to QuickBooks Online.
The chart
The full hotel chart of accounts
All 97 accounts, with the note that tells you what belongs in each one. This is the same file the download gives you, rendered here so you can read it without opening a spreadsheet.
| Code | Account | Type | What belongs here |
|---|---|---|---|
| 1000 | Operating Revenue | Income | USALI operating revenue, reported by operating department. |
| 1100 | Rooms Revenue | Income | Schedule 1. Guest room revenue by market segment. |
| 1110 | Transient Rooms Revenue | Income | Individually booked rooms at retail, discount, qualified and wholesale rates. |
| 1120 | Group and Contract Rooms Revenue | Income | Rooms sold under a group block or a contract commitment such as airline crew. |
| 1200 | Food and Beverage Revenue | Income | Schedule 2. All outlets, banquets and in-room dining. |
| 1210 | Food Revenue | Income | Restaurant, outlet, in-room dining and banquet food. |
| 1220 | Beverage Revenue | Income | Liquor, beer, wine and non-alcoholic beverage sales. |
| 1230 | Banquet and Conference Revenue | Income | Banquet food and beverage, meeting room rental and service charges. |
| 1300 | Other Operated Departments Revenue | Income | Schedule 3. Revenue-generating departments outside Rooms and F&B. |
| 1310 | Spa and Recreation Revenue | Income | Treatments, retail product, health club, golf and pool. |
| 1320 | Parking Revenue | Income | Self-park, valet and parking validations. |
| 1330 | Retail and Other Department Revenue | Income | Gift shop, hotel-operated retail and guest laundry. |
| 1400 | Miscellaneous Income | Other income | Schedule 4. Net income items not tied to an operated department. |
| 1410 | Resort and Destination Fees | Other income | Mandatory daily fees charged to the guest folio. |
| 1420 | Cancellation, Attrition and Commission Income | Other income | Cancellation and attrition penalties, concessionaire commissions and space rental. |
| 2000 | Rooms Department Expenses | Expense | Schedule 1. The 11th edition carries no cost of sales for Rooms. |
| 2100 | Rooms Labor Costs | Expense | Salaries, wages, contracted labor, payroll taxes, benefits and service charge distribution for front office and housekeeping. |
| 2200 | Rooms Other Expenses | Expense | Non-labor Rooms department expenses. |
| 2205 | Guest Supplies | Expense | In-room amenities, toiletries, slippers, robes and stationery. |
| 2210 | Cleaning Supplies | Expense | Housekeeping chemicals, detergents and janitorial consumables. |
| 2215 | Linen | Expense | Bed and bath linen purchase and replacement. |
| 2220 | Laundry and Dry Cleaning | Expense | Outsourced guest and house laundry. |
| 2230 | Reservations | Expense | Central reservation system charges mandated by the brand or operator. |
| 2235 | Travel Agent Commissions | Expense | Third-party pass-through commissions on booked rooms. |
| 2240 | Complimentary Services and Gifts | Expense | Complimentary food, beverage, media and guest gifts tied to a room booking. |
| 2250 | Guest Transportation and Relocation | Expense | Shuttle and airport transfer costs, plus walk costs when a reservation cannot be honoured. |
| 3000 | Food and Beverage Department Expenses | Expense | Schedule 2. |
| 3100 | Food and Beverage Cost of Sales | Cost of goods sold | F&B is the operating department where USALI does carry cost of sales. |
| 3110 | Cost of Food Sales | Cost of goods sold | Food purchases net of transfers and employee meal credits. |
| 3121 | Cost of Liquor Sales | Cost of goods sold | Spirits purchased for resale across outlets and banquet. |
| 3122 | Cost of Beer Sales | Cost of goods sold | Draft and packaged beer. |
| 3123 | Cost of Wine Sales | Cost of goods sold | Wine for outlets, banquet and cellar. |
| 3124 | Cost of Non-Alcoholic Beverage Sales | Cost of goods sold | Soft drinks, coffee, tea and juice. |
| 3200 | Food and Beverage Labor Costs | Expense | Kitchen, outlet, banquet and stewarding payroll, contracted labor, taxes, benefits and service charge distribution. |
| 3300 | Food and Beverage Other Expenses | Expense | Non-labor F&B department expenses. |
| 3305 | China, Glassware and Silver | Expense | Purchase and breakage replacement of china, glass and flatware. |
| 3310 | Linen | Expense | Table linen, napkins and banquet linen. |
| 3315 | Banquet Expense | Expense | Banquet-specific supplies, decor and setup costs. |
| 3330 | Cleaning Supplies | Expense | Warewashing chemicals, kitchen degreaser and sanitiser. |
| 3335 | Music and Entertainment | Expense | Performers, background music and public performance licences from the performing rights organisations. |
| 4000 | Other Operated Departments Expenses | Expense | Schedule 3. Direct expenses of each minor operated department. |
| 4110 | Other Operated Departments Cost of Sales | Cost of goods sold | Cost of spa product, retail goods and other minor department goods sold. |
| 4200 | Other Operated Departments Labor Costs | Expense | Payroll and related expenses for spa, parking, recreation and retail. |
| 4310 | Spa and Recreation Operating Expenses | Expense | Linen, amenities, treatment product, equipment service, pool chemicals and booking software. |
| 4320 | Parking Operating Expenses | Expense | Valet contract, equipment, tickets and garage maintenance. |
| 5000 | Administrative and General | Expense | Schedule 5. First of the undistributed operating expense departments. |
| 5010 | Administrative Labor Costs | Expense | Executive office, accounting, purchasing and human resources payroll. |
| 5020 | Audit and Professional Fees | Expense | External audit, tax advisers, consultants and owner-representative fees. |
| 5040 | Credit Card Commissions | Expense | Merchant acquirer and card scheme commissions. |
| 5060 | Provision for Doubtful Accounts | Expense | Provision against uncollectible guest and city ledger balances, plus collection costs. |
| 5070 | Human Resources | Expense | Recruitment, employee relations, staff events and relocation. |
| 5080 | Legal Services | Expense | Outside counsel, contract review and licence renewals. |
| 5120 | Security | Expense | Contract security, guarding and loss prevention. |
| 5130 | Licenses, Permits and Dues | Expense | Business licences, permits, trade bodies and subscriptions not specific to a department. |
| 6000 | Information and Telecommunications Systems | Expense | Schedule 6. New as an undistributed department in the 11th edition. |
| 6010 | Systems Labor Costs | Expense | In-house IT payroll and related expenses. |
| 6020 | Property Management and Point of Sale Systems | Expense | PMS and POS licensing, terminals, hosting and support. |
| 6040 | Revenue Management Systems | Expense | Revenue management, rate shopping and channel management tools. |
| 6050 | Telecommunications and Internet | Expense | Voice, PBX, mobile, broadband, WAN and guest wifi. |
| 6070 | Cybersecurity and Compliance | Expense | Endpoint protection, monitoring, penetration testing and PCI compliance. |
| 6080 | IT Support and Equipment | Expense | Managed service provider fees, hardware, peripherals and non-capitalised software. |
| 7000 | Sales and Marketing | Expense | Schedule 7. |
| 7010 | Sales and Marketing Labor Costs | Expense | Sales, marketing and revenue management payroll. |
| 7020 | Agency Fees | Expense | Advertising, digital and media agency fees. |
| 7030 | Media | Expense | Paid media placement across print, broadcast, outdoor and digital. |
| 7060 | Website | Expense | Website build, hosting and maintenance. Replaced E-Commerce in the 11th edition. |
| 7080 | Online Travel Agency Commissions | Expense | Commissions and billbacks from OTA channels. |
| 7090 | Franchise and Affiliation Fees | Expense | Brand royalties, affiliation and marketing fund contributions. |
| 7100 | Loyalty Programs | Expense | Loyalty programme charges and points redemption billbacks. |
| 7110 | Trade Shows and Familiarization Trips | Expense | Exhibition space, hosted trips for agents, planners and media. |
| 8000 | Property Operation and Maintenance | Expense | Schedule 8. |
| 8010 | Maintenance Labor Costs | Expense | Engineering department payroll and related expenses. |
| 8020 | Building and Plumbing | Expense | Structural, roofing, masonry, plumbing, drainage and water treatment. |
| 8030 | Electrical and Mechanical Equipment | Expense | Electrical systems, motors, pumps and generators. |
| 8040 | Heating, Ventilation and Air Conditioning | Expense | Chillers, boilers, fan coil units and HVAC service contracts. |
| 8050 | Elevators and Escalators | Expense | Lift and escalator maintenance contracts and repairs. |
| 8070 | Life and Safety | Expense | Fire suppression, sprinkler inspection, alarms and emergency systems. |
| 8080 | Kitchen and Laundry Equipment | Expense | Kitchen, refrigeration and laundry machinery service and parts. |
| 8100 | Furniture, Fixtures and Floor Covering | Expense | Repair and replacement of FF&E, carpet, tile and hard flooring. |
| 8130 | Grounds Maintenance and Landscaping | Expense | Landscaping, car park resealing, striping and snow removal. |
| 8160 | Waste Removal | Expense | General waste, recycling, food waste and confidential shredding. |
| 9000 | Utilities | Expense | Schedule 9. Renamed Energy, Water and Waste in the 12th edition. |
| 9010 | Electricity | Expense | Metered electricity supply and demand charges. |
| 9020 | Gas | Expense | Natural gas and town gas. |
| 9030 | Oil and Other Fuels | Expense | Fuel oil, generator diesel, LPG and purchased steam. |
| 9050 | Water and Sewer | Expense | Water supply and sewerage charges. |
| 9060 | Utility Taxes | Expense | Taxes and levies assessed on utility consumption. |
| 9500 | Management Fees | Expense | Schedule 10. Deducted after gross operating profit. |
| 9510 | Base Management Fee | Expense | Base fee payable to the operator under the management agreement. |
| 9520 | Incentive Management Fee | Expense | Performance-based incentive fee. |
| 9600 | Non-Operating Income and Expenses | Other expense | Schedule 11. Fixed charges and ownership costs. |
| 9610 | Rent - Land and Buildings | Other expense | Ground lease and building rent. |
| 9620 | Rent - Equipment | Other expense | Rental of information systems, telecom and other equipment. |
| 9630 | Property and Other Taxes | Other expense | Real estate, personal property, business and transient occupancy taxes. |
| 9650 | Insurance | Other expense | Property, contents, general and umbrella liability insurance. |
| 9670 | Interest Expense | Other expense | Interest on mortgage and other borrowings. |
| 9680 | Depreciation and Amortization | Other expense | Depreciation of property and equipment and amortisation of intangibles. |
Questions
Hotel chart of accounts questions
What is USALI?
USALI is the Uniform System of Accounts for the Lodging Industry, the standard framework for how hotels report their financials. It is currently in its 11th revised edition. Its defining feature is departmental reporting: each operated department carries its own revenue, labor and expenses, and the undistributed costs that serve the whole property are reported separately below them. Because nearly every hotel benchmark and management agreement is written in USALI terms, a property that does not follow it cannot be compared against anything.
What does departmental reporting actually change?
It changes whether you can tell which part of the hotel made money. Under USALI, rooms revenue carries rooms labor and rooms expenses, and lands on a rooms departmental profit line. Food and beverage does the same. Only after those departments are settled do the undistributed costs appear: administrative and general, information and telecommunications systems, sales and marketing, property operation and maintenance, and utilities. A chart that mixes those together produces one profit number for the whole property and no way to act on it.
Why are IT costs their own department?
The 11th revised edition separated information and telecommunications systems into its own undistributed department, where earlier practice buried technology inside administrative and general. That reflects how much of a hotel's cost base is now systems: property management software, booking engines, guest wifi, phone service and support contracts. This template follows that split.
Do I need all 97 accounts?
No. A limited-service property with no restaurant should delete the food and beverage department entirely, and a property without spa, parking or laundry revenue should delete those other operated departments. What you should not do is collapse the departments you do run into a single expense list, because that is the part of USALI that makes the numbers comparable. The codes are numbered with gaps so you can add accounts without renumbering.
Can I import this into QuickBooks Online?
The CSV carries account code, name, parent account, type and a description. QuickBooks Online's account import expects its own headers and its own Detail Type values, so you will map columns during import rather than uploading the file untouched. Cleo can also apply the chart for you and keep the accounts you already have.
Does this replace a hotel accounting system?
No. It is the chart of accounts, meaning the categories. You still need a system that records transactions into it. What this template does is make sure that when your vendor bills and revenue postings arrive, there is a correctly structured place for each of them to land.
See your own invoices coded to this chart
Send us a week of real vendor bills. We will run them through Cleo, assign each one to the department that consumed it, and show you the result posted in QuickBooks.