Modeled on venue settlement practice. There is no published standard chart of accounts for music venues, verified across IAVM, ESTA and the Broadway League, so this describes its model rather than claiming a standard.

Download the music venue chart

Pick a format. The file downloads immediately.

What is different

A venue that cannot settle a show cannot price the next one

The bar usually pays for the room. The show often does not. Which is fine, as long as you know it, because that is the trade a venue makes deliberately. What kills a room is not knowing which shows lose and by how much.

This chart carries Artist Guarantees & Fees, production rental and Show Marketing in cost of sales against the night, and keeps Ticket Sales separate from bar. A show then settles on its own terms and the booking decision has a number behind it.

The chart

The full Music venue chart of accounts

All 51 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
4000	Revenue	Income	Ticketing, bar and rental revenue, the three ways a room earns.
4010	Ticket Sales	Income	Face value of tickets sold for your own events.
4020	Bar Sales	Income	Drinks rung through the bar, including cocktails, beer and wine.
4030	Food & Concessions	Income	Food sold at concession stands, kiosks and stalls.
4040	Rental & Buyout Income	Income	Fees for renting the space or buying it out for a date.
4050	Sponsorships	Income	Cash and contra revenue from event or brand sponsors.
4060	Merchandise Commissions	Income	Your share of artist or vendor merchandise sold on site.
4070	Facility & Service Fees	Income	Facility fees, venue fees and service fees added to a ticket or invoice.
4080	Coat Check & Parking	Income	Coat check and parking fees collected from guests.
5000	Cost of Sales	Cost of goods sold	Artist, production and bar cost carried against the show that produced it.
5010	Artist Guarantees & Fees	Cost of goods sold	Guaranteed fees to artists, before any door or box office split.
5020	Sound & Lighting Labor	Cost of goods sold	Audio and lighting crew for load in, show and load out.
5030	Backline & Equipment Rental	Cost of goods sold	Backline instruments and stage equipment rented for a show.
5040	Hospitality Riders	Cost of goods sold	Food, drink and comforts supplied to satisfy an artist rider.
5050	Security Staff	Cost of goods sold	Security personnel engaged for an event or shift.
5060	Ticketing Platform Fees	Cost of goods sold	Fees retained by the ticketing platform on tickets sold.
5070	Bar Purchases	Cost of goods sold	Stock bought for the bar.
5080	Bar Labor	Cost of goods sold	Bartender wages for the hours that produced the drinks sold.
5090	Promoter Splits	Cost of goods sold	The promoter's contracted share of door or box office.
5100	Show Marketing	Cost of goods sold	Advertising and promotion for a specific show, recharged to that show.
5110	Artist Travel & Lodging	Cost of goods sold	Flights, ground transport and hotels for booked artists.
6000	Operating Expenses	Expense	Operating costs of running the business, below the gross profit line.
6010	Management & Office Salaries	Expense	Salaries for management and administration.
6020	Payroll Taxes & Benefits	Expense	Employer payroll taxes and the cost of employee benefits.
6030	Rent & Occupancy	Expense	Rent plus the occupancy costs that come with the building.
6040	Utilities	Expense	Electricity, gas, water and waste for the premises.
6050	Repairs & Maintenance	Expense	Repairs and upkeep of the building, plant and fixtures.
6060	Software & Subscriptions	Expense	Recurring software licences and subscriptions.
6070	Advertising & Marketing	Expense	Advertising spend and marketing programmes not tied to one event.
6080	Professional Fees	Expense	Accounting, legal and consulting fees.
6090	Business Insurance	Expense	General liability, property and business insurance.
6100	Card Processing Fees	Expense	Merchant fees on card payments taken from customers.
6110	Office & Supplies	Expense	Office consumables and general supplies.
6120	Telephone & Internet	Expense	Phone lines, mobile plans and internet connectivity.
6130	Travel	Expense	Agency travel not recharged to a client.
6140	Meals & Entertainment	Expense	Business meals and entertaining. Partially deductible, so keep it separate.
6150	Licenses & Permits	Expense	Operating licences and permits to trade.
6160	Dues & Memberships	Expense	Trade body memberships and professional dues.
6170	Training & Education	Expense	Staff training, certification and continuing education.
6180	Bank Fees	Expense	Account, wire and other charges levied by the bank.
6210	Stage & Equipment Maintenance	Expense	Servicing and repair of stage, rigging and house equipment.
6220	Music Licensing	Expense	Performing rights fees for music played on the premises.
6230	Liquor License & Compliance	Expense	Liquor licensing, renewals and the compliance work around them.
8000	Other Income	Other income	Income earned outside normal trading activity.
8010	Interest Income	Other income	Interest earned on operating and reserve balances.
8020	Grants & Incentives	Other income	Grant funding and government or utility incentives received.
8030	Vendor Rebates & Commissions	Other income	Rebates and commissions paid back to you by suppliers.
9000	Other Expenses	Other expense	Below the line costs that are not part of operations.
9010	Depreciation & Amortization	Other expense	Write-down of tangible assets and amortisation of intangibles.
9020	Interest Expense	Other expense	Interest on notes payable and long-term debt.
9030	Penalties & Late Fees	Other expense	Fines, penalties and late payment charges.

Questions

Music venue chart of accounts questions

How do I account for artist guarantees?

As cost of sales against the show, not as an operating expense. The guarantee only exists because you booked that night, so that night should carry it. This is the single most common error in venue books, and it makes every show look equally profitable.

Should bar revenue be separated from ticket revenue?

Always. They have completely different margins and, more importantly, they are driven by different things. A sold-out show with a light-drinking crowd and a half-full room with a heavy one can produce the same total and very different profit.

How should a door split be recorded?

Record gross ticket revenue and the artist's share as a separate cost line rather than booking only your net. Netting hides the true size of the room's revenue and makes year-on-year comparison impossible once deal structures change.

Where do production and backline rentals go?

Cost of sales against the show. Backline, sound and lighting hire vary by act, so treating them as overhead averages a cheap local bill and an expensive touring one into a number that describes neither.

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