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USALI 12 guides

USALI 12, in plain English

Owner-first guides to the hotel accounting standard, the P&L statement, and the fees that decide what you keep. No jargon, no sales pitch, just the part that matters to your return.

Free tool: the fee stack calculator

Enter your revenue and the operator's fees, and see the full operator cost behind the headline base fee.

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Free tool: the incentive fee calculator

Enter GOP, the incentive fee and the owner's priority, and see what the hurdle saves you against the same fee with none.

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What is USALI 12?

The hotel accounting standard, what changed in the 12th edition, and why it matters to owners. Start here.

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The operating statement, line by line

How a hotel P&L is built, from rooms revenue down to the owner's return, with a worked example.

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Hotel management agreement

What is in one, clause by clause, and what each clause costs the owner.

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Hotel feasibility study

What one costs, what is inside it, and which half of the work you can do yourself first.

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Hotel management agreement fees

Base fee, incentive fee, the owner's priority, and the dozen charges nobody negotiates.

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How to negotiate a hotel management agreement

Where to spend your negotiating capital: the hurdle, the owner's priority, budget control, caps and exit.

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Hotel management agreement red flags

The ten warning signs to catch in a draft agreement before you sign.

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Management vs lease vs franchise

The three ways to run a hotel, compared on what an owner actually keeps, with a side-by-side.

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A projection that survives due diligence

What makes a hotel projection hold up when a lender or buyer pulls it apart.

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Hotel pro forma

The revenue build-up, the ramp to stabilisation, the fee stack and the tests lenders apply. The basics, owner-first.

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What to check before buying a hotel

A pre-acquisition checklist: the contracts you inherit, the fee stack, and the real return.

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The incentive fee hurdle and owner's priority

The clause that decides when an operator earns its bonus, and the one owners give away.

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GOP, EBITDA and the owner's bottom line

Three numbers that get confused, and the gaps between them that cost owners money.

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Hotel fee benchmarks

The benchmark ranges for management, franchise and lease fees, and the charges around them, in one reference.

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The hotel franchise fee stack

Royalty, marketing, loyalty, reservations and technology: what a brand really costs.

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Is a hotel brand worth the cost?

What a brand delivers in distribution and demand, weighed against the fee stack and capex it costs.

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Hotel lease agreements explained

Fixed, turnover and hybrid rent: how a lease splits risk and reward, and when it beats a management contract.

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Franchise vs independent

Buy a brand's distribution and keep operations, or go it alone. The fees, the demand and the financing.

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What brand standards really cost

PIPs, mandated renovation cycles and the FF&E reserve: the capital side of carrying a flag, in numbers.

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FF&E and replacement reserve

What to set aside to keep the hotel in good order, and why leaving it out misleads.

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USALI 12 vs USALI 11

What changed in the 12th edition, and what it means for your model.

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