Checklist
Is Your Hotel Accounting Ready For USALI 12?
The 12th Edition of the Uniform System of Accounts for the Lodging Industry (USALI) was released in November 2023 by HFTP and the Global Finance Committee. It updates the hospitality industry’s standard for financial reporting and performance tracking. All hotel operators are expected to comply by January 1, 2026.

Why USALI 12 Matters
- Improved transparency and consistency in departmental reporting
- Better tracking of non-traditional & ancillary revenueÂ
- Modernized treatment of labor including gig and outsourced roles
- Clarity in IT and technology costs, separated from general admin expenses
- A stronger foundation for benchmarking, forecasting, and owner reporting
Ensure your hotel’s future financial plans align with the updated framework. Download our USALI 12 checklist: