The Hotel Expense Dictionary is is a 3 column format, with room for your G/L account number in the first column. In the second column, each revenue, cost of sales and other direct expense is listed. The third column is a description column with an explanation and examples of items typically coded to that revenue, cost or expense line item.
The Hotel Expense Dictionary was developed to be in compliance with the industry standards set forth in the Uniform System of Accounts for the Lodging Industry, Tenth Revised Edition (USAL). All accounts in the Hotel Expense Dictionary are categorized in accordance with the USAL. While several minor variations exist, all revenues, costs and expenses in this Hotel Expense Dictionary offered by The Hotel Accounting Institute, LLC fall into the same major revenue, cost and expense categories as proscribed by the USAL.