
The Little Known but Mighty Facts of the USALI Schedule, 11th Edition
Written by: Agnes DeFranco, Ed.D., CHAE, CHE, CHIA, CAHTA When people think of the Uniform System of Accounts for the Lodging Industry (USALI), most often they envision a Summary Operating Statement (SOS) or an Operated Department schedule like Rooms or…

COVID-19’s Potential Lasting Impact On Fixed vs. Variable Hotel Expense Ratios
Written by: Mark VanStekelenburg, Kannan Sankaran, Andy Hartley and Vanessa Gonzalez of CBRE As a result of COVID-19, hotel operators have been forced to make tough decisions, including the most basic one on whether to keep the lights on. Many…