Uniform System of Accounts

for the Lodging Industry

(USALI)
11th Revised Edition

Major changes - Maldives

 Revenue – Name Change
USALI 10th Edition USALI 11th Edition

Rack Retail
Transient
Package Discount

Corporate Negotiated

Special Qualified

Wholesale Transient Wholesale

Group Group Corporate

Corporate/Entertainment
Group
Group Group Association/Convention
Association/Citywide/Incenti
ve
Group Social Group SMERF (Social, Military,
Educational, Religious,
Fraternal)
 NEW OVERHEAD DEPARTMENT

Information & Telecommunications Systems

(similar to A&G, S&M, POM)

Telephone and IT related expenses will be moved from all

depts. and coded here.
Labour and related costs of PBX operator will also moved
here
 OTHER CHANGES
Dept/ Account 10th Edition 11th Edition

New Account - 70221 -- Entertainment – In-House

(In all departments)
Rooms Department
Name Change Cable/Satellite Television Complimentary In-Room Media & Entertainment
Revenue management labor Rooms Sales & Marketing – Schedule 7

F&B Department
Name Change Covers Customers (counted for beverages as well)

Food Revenue Only Food Includes all Food and all non-alcoholic beverages

A&G Department
Account Change IT Expenses Moved to IT Overhead Dept. Account
Account Change Printing and Stationary Operating Supplies

S&M Department
Account Change Printing and Stationary Operating Supplies
Name Change E-commerce Website
Royalty Fee Below GOP Sales & Marketing – Schedule 7
(For Fee purpose, will be still adjusting)
POM
Account Change Printing and Stationary Operating Supplies
New Account - 70836 -- Vehicle Repair